Title: Bd. of Edn. of the Westerville City School Dist. v. Franklin Cty. Bd. of Revision

State: ohio

Issuer: Ohio Supreme Court

Document:

[Cite as Bd. of Edn. of the Westerville City School Dist. v. Franklin Cty. Bd. of Revision, 111 
Ohio St.3d 1217, 2006-Ohio-5611.] 
1 
 
 
BOARD OF EDUCATION OF THE WESTERVILLE CITY SCHOOL DISTRICT, 
APPELLEE, v. FRANKLIN COUNTY BOARD OF REVISION ET AL.; OLYMPIA 
PROPERTIES, L.L.C., APPELLANT. 
[Cite as Bd. of Edn. of the Westerville City School Dist. v. Franklin Cty. Bd. of 
Revision, 111 Ohio St.3d 1217, 2006-Ohio-5611.] 
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. 2006-1114 — Submitted August 9, 2006 — Decided November 1, 2006.) 
APPEAL from the Board of Tax Appeals, No. 2004-A-1343. 
__________________ 
{¶ 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.  Motion to dismiss of appellee Board of Education of the 
Westerville City School District is denied as moot. 
 
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. 
__________________ 
 
Wayne E. Petkovic, for appellant. 
 
Rich, Crites & Dittmer, L.L.C., Jeffrey A. Rich, and Mark H. Gillis, for 
appellee Board of Education of the Westerville City School District. 
______________________