Title: McDonaldÂ’s Corp. v. Union Cty. Bd. of Revision

State: ohio

Issuer: Ohio Supreme Court

Document:

[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as 
McDonald’s Corp. v. Union Cty. Bd. of Revision, Slip Opinion No. 2013-Ohio-4956.] 
 
 
NOTICE 
This slip opinion is subject to formal revision before it is published in 
an advance sheet of the Ohio Official Reports.  Readers are requested 
to promptly notify the Reporter of Decisions, Supreme Court of Ohio, 
65 South Front Street, Columbus, Ohio 43215, of any typographical or 
other formal errors in the opinion, in order that corrections may be 
made before the opinion is published. 
 
SLIP OPINION NO. 2013-OHIO-4956 
MCDONALD’S CORPORATION, APPELLEE, v. UNION COUNTY BOARD OF 
REVISION ET AL., APPELLEES; CONNOLLY CONSTRUCTION COMPANY, 
APPELLANT. 
[Until this opinion appears in the Ohio Official Reports advance sheets,  
it may be cited as McDonald’s Corp. v. Union Cty. Bd. of Revision,  
Slip Opinion No. 2013-Ohio-4956.] 
Court of appeals’ judgment reversed on the authority of Marysville Exempted 
Village School Dist. Bd. of Edn. v. Union Cty. Bd. of Revision, and the 
failure-to-name-the-owner issue is resolved by Groveport Madison Local 
Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision.  Cause remanded 
for further proceedings. 
 (No. 2012-1615—Submitted November 5, 2013—Decided November 20, 2013.) 
APPEAL from the Court of Appeals for Union County, No. 14-12-14,  
2012-Ohio-3751. 
____________________ 
{¶ 1} The judgment of the court of appeals is reversed on the authority of 
Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of 
SUPREME COURT OF OHIO 
2 
 
Revision, 136 Ohio St.3d 146, 2013-Ohio-3077, 991 N.E.2d 1134, and Groveport 
Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, ___ Ohio 
St.3d ___, 2013-Ohio-4627, ___ N.E.2d ___.   
{¶ 2} The failure-to-name-the-owner issue is resolved by Groveport 
Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, ___ Ohio 
St.3d ___, 2013-Ohio-4627, ___ N.E.2d ___. 
{¶ 3} The cause is remanded to the appellate court for further 
proceedings. 
{¶ 4} Appellant’s motion to consolidate this case with case No. 2012-
1648, Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of 
Revision, Board of Tax Appeals, Nos. 2011-K-4087 through 2011-K-4096, case 
No. 2013-0682, Memorial Ltd. Partnership v. Union Cty. Bd. of Revision, 3d Dist. 
Union No. 14-12-21 (Apr. 22, 2013), and case No. 2013-0704, Marysville 
Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of Revision, 3d Dist. 
Union No. 14-12-22 (Apr. 22, 2013), is denied as moot. 
O’CONNOR, C.J., and PFEIFER, O’DONNELL, LANZINGER, KENNEDY, 
FRENCH, and O’NEILL, JJ., concur. 
____________________ 
Bluestone Law Group, L.L.C., and Charles L. Bluestone, for appellee 
McDonald’s Corporation. 
David W. Phillips, Union County Prosecuting Attorney, and Rick Rodger, 
Assistant Prosecuting Attorney, for appellees Union County Board of Revision 
and Union County Auditor. 
Michael DeWine, Attorney General, for appellee Ohio Tax Commissioner. 
Luper Neidenthal & Logan, Luther L. Liggett Jr., and David M. Scott, for 
appellant Connolly Construction Co. 
________________________