Title: Northland-4, L.L.C. v. Franklin 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 
Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4303.] 
 
 
 
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-4303 
NORTHLAND-4, L.L.C., ET AL., APPELLANTS, v. FRANKLIN COUNTY BOARD 
OF REVISION ET AL., APPELLEES. 
[Until this opinion appears in the Ohio Official Reports advance sheets, it 
may be cited as Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision, Slip 
Opinion No. 2018-Ohio-4303.] 
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. 2017-0043—Submitted July 17, 2018—Decided October 25, 2018.) 
APPEAL from the Board of Tax Appeals, No. 2016-136. 
__________________ 
Per Curiam. 
{¶ 1} Because the Board of Tax Appeals (“BTA”) did not fully consider the 
appraisal evidence presented by the property owner, appellant Northland-4, L.L.C., 
and its tenant, appellant Knowledge Universe Education, L.L.C., we vacate the 
decision of the BTA and remand the cause for further proceedings on the authority 
SUPREME COURT OF OHIO 
 
 
2
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. 
_________________ 
Vorys, Sater, Seymour & Pease, L.L.P., Karen H. Bauernschmidt, Nicholas 
M.J. Ray, and Steven L. Smiseck, for appellants. 
Rich & Gillis Law Group, L.L.C., Mark H. Gillis, and Karol C. Fox, for 
appellee Gahanna-Jefferson City School District Board of Education. 
_________________