Title: MK Menlo Property Owner, L.L.C. v. Summit 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 MK 
Menlo Property Owner, L.L.C. v. Summit Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-
4304.] 
 
 
 
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. 2018-OHIO-4304 
MK MENLO PROPERTY OWNER, L.L.C., APPELLANT, v. SUMMIT COUNTY 
BOARD OF REVISION ET AL., APPELLEES. 
[Until this opinion appears in the Ohio Official Reports advance sheets, it 
may be cited as MK Menlo Property Owner, L.L.C. v. Summit Cty. Bd. of 
Revision, Slip Opinion No. 2018-Ohio-4304.] 
Taxation—Real-property valuation—Board of Tax Appeals failed to consider 
property owner’s appraisal evidence—Decision of Board of Tax Appeals 
vacated and cause remanded. 
(No. 2017-0064—Submitted July 17, 2018—Decided October 25, 2018.) 
APPEAL from the Board of Tax Appeals, Nos. 2015-1845, 2015-1869, and  
2015-1870. 
__________________ 
Per Curiam. 
{¶ 1} Because the Board of Tax Appeals (“BTA”) did not fully consider the 
appraisal evidence presented by appellant, MK Menlo Property Owner, L.L.C., we 
vacate the decision of the BTA and remand the cause for further proceedings on the 
SUPREME COURT OF OHIO 
 
 
2
authority of Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision, 150 Ohio St.3d 527, 
2017-Ohio-4415, 83 N.E.3d 916, and Spirit Master Funding IX, L.L.C. v. Cuyahoga 
Cty. Bd. of Revision, ___ Ohio St.3d ___, 2018-Ohio-4302, ___ N.E.3d ___.  On 
remand, the parties shall not be permitted to present new evidence.  See Bronx Park 
S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision, ___ Ohio St.3d ___, 2018-
Ohio-1589, ___ N.E.3d ___, ¶ 13. 
Decision vacated 
and cause remanded. 
O’CONNOR, C.J., and O’DONNELL, KENNEDY, FRENCH, FISCHER, DEWINE, 
and DEGENARO, JJ., concur. 
_________________ 
Stephen Swaim, for appellant. 
Brindza, McIntyre & Seed, L.L.P., David A. Rose, Robert A. Brindza, 
Daniel McIntyre, and David H. Seed, for appellee Tallmadge City School District 
Board of Education. 
_________________