Title: Seven Seventeen HB Philadelphia No. 2 v. Franklin Cty. Bd. of Revision

State: ohio

Issuer: Ohio Supreme Court

Document:

[Cite as Seven Seventeen HB Philadelphia No. 2 v. Franklin Cty. Bd. of Revision, 111 Ohio 
St.3d 1215, 2006-Ohio-5608.] 
1 
 
SEVEN SEVENTEEN HB PHILADELPHIA NO. 2, APPELLEE AND CROSS-
APPELLANT, ET AL., v. FRANKLIN COUNTY BOARD OF REVISION ET AL., 
APPELLEES; BOARD OF EDUCATION OF THE COLUMBUS CITY SCHOOL 
DISTRICT, APPELLANT AND CROSS-APPELLEE. 
[Cite as Seven Seventeen HB Philadelphia No. 2 v. Franklin Cty. Bd. of 
Revision, 111 Ohio St.3d 1215, 2006-Ohio-5608.] 
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. 2006-0268 — Submitted August 9, 2006 — Decided November 1, 2006.) 
APPEAL from the Board of Tax Appeals,  
Nos. 2002-A-1925, 2002-A-2019, 2004-A-843, and 2004-A-851. 
__________________ 
{¶ 1} The appeal and the cross-appeal are 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. 
__________________ 
Martin Hughes & Associates, Martin J. Hughes III, and Jackie Lynn 
Hager, for appellant and cross-appellee. 
Squire, Sanders & Dempsey, L.L.P., Greg R. Wehrer, and Steven F. 
Mount, for appellee and cross-appellant. 
______________________