Title: Bd. of Edn. of the Olentangy Local School Dist. v. Delaware Cty. Bd. of Revision

State: ohio

Issuer: Ohio Supreme Court

Document:

[Cite as Bd. of Edn. of the Olentangy Local School Dist. v. Delaware Cty. Bd. of Revision, 111 
Ohio St.3d 1213, 2006-Ohio-5605.] 
1 
 
 
BOARD OF EDUCATION OF THE OLENTANGY LOCAL SCHOOL DISTRICT, 
APPELLANT, v. DELAWARE COUNTY BOARD OF REVISION ET AL., APPELLEES. 
[Cite as Bd. of Edn. of the Olentangy Local School Dist. v. Delaware Cty. Bd. of 
Revision, 111 Ohio St.3d 1213, 2006-Ohio-5605.] 
Appeal from Board of Tax Appeals — Tax Commissioner not named as appellee 
and not served with notice of appeal — Appeal dismissed on the authority 
of Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision. 
(No. 2005-2340 — Submitted August 9, 2006 — Decided November 1, 2006.) 
APPEAL from the Board of Tax Appeals, No. 2004-A-1171. 
__________________ 
{¶ 1} The appeal is dismissed, sua sponte, on the authority of Olympic 
Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-
4091, 852 N.E.2d 178. 
 
MOYER, C.J., RESNICK, LUNDBERG STRATTON, O’CONNOR, O’DONNELL 
and LANZINGER, JJ., concur. 
 
PFEIFER, J., dissents for the reason stated in his dissent in Olympic Steel, 
Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 
852 N.E.2d 178, ¶ 5. 
__________________ 
 
Rich, Crites & Dittmer, L.L.C., Mark H. Gillis, Jeffrey A. Rich, and 
Kelley A. Gorry, for appellant. 
 
Sleggs, Danzinger & Gill Co., L.P.A., and Robert K. Danzinger, for 
appellee 8288 Green Meadows Drive (Columbus) Associates, L.L.C. 
______________________