[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as 

Johnston Coca-Cola Bottling Co., Inc. v. Hamilton Cty. Bd. of Revision, Slip Opinion No. 2017-

Ohio-870.] 

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. 2017-OHIO-870

JOHNSTON COCA-COLA BOTTLING COMPANY, INC., APPELLANT, v.

HAMILTON COUNTY BOARD OF REVISION ET AL., APPELLEES.

[Until this opinion appears in the Ohio Official Reports advance sheets, it 

may be cited as Johnston Coca-Cola Bottling Co., Inc. v. Hamilton Cty. Bd. of 

Revision, Slip Opinion No. 2017-Ohio-870.] 

Taxation—Real-property valuation—Board of Tax Appeals did not abuse its 

discretion in adopting one appraisal as more persuasive than competing 

appraisal—Board of Tax Appeals did not act unreasonably or unlawfully in 

assigning credibility and weight to appraisal offered by county employee 

when there was no evidence of actual bias—Board of Tax Appeals’ 

authority to correct its own errors under Ohio Adm.Code 5717-1-20 ceases 

when notice of appeal is filed under R.C. 5717.04—Decision affirmed in 

part and modified in part to correct clerical error. 

(No. 2014-1820—Submitted January 10, 2017—Decided March 14, 2017.) 

APPEAL from the Board of Tax Appeals, No. 2013-5973. 

_______________________ 
SUPREME COURT OF OHIO

2

Per Curiam. 

{¶ 1} This real-property-valuation case involves a manufacturing and 

distribution facility in Cincinnati owned and operated by appellant, Johnston CocaCola Bottling Company, Inc. (“Coca-Cola”). The Hamilton County Board of 

Revision (“BOR”) rejected Coca-Cola’s complaint seeking a reduction for tax year 

2011 and retained the Hamilton County auditor’s valuation. On appeal, the Board 

of Tax Appeals (“BTA”) increased the value from $13,571,760 to $14,000,000 

based on a new appraisal submitted by the auditor. Coca-Cola appeals to this court, 

asserting six propositions of law. We affirm the BTA’s decision in large part, but 

we modify it to correct a clerical error. 

I. Facts and Procedural History

{¶ 2} The real property in this case is a 34.46-acre parcel improved with a 

426,229-square-foot building. The building houses a Coca-Cola bottling and 

distribution facility and includes approximately 38,600 square feet of office space. 

The auditor valued the property at $13,571,760 for tax year 2011, a reappraisal year 

in Hamilton County. 

{¶ 3} Coca-Cola filed a complaint with the BOR seeking a reduction in 

value to $6,800,000. The Cincinnati School District Board of Education filed a 

countercomplaint to retain the auditor’s valuation. 

{¶ 4} At the BOR hearing, Coca-Cola introduced the testimony and written 

appraisal report of John Solomon. He determined that the property’s highest and 

best use, as improved, is its current use and, as vacant, is new industrial 

development. He valued the property using both the income and sales-comparison 

approaches. Under the income approach, he compared rents for five comparable 

properties and valued the subject property at $6,500,000. Under the salescomparison approach, he identified three sales and one listing of comparable 

industrial buildings in the area and valued the property at $7,100,000. He then 
January Term, 2017 

3

reconciled the two approaches and valued the property at $6,800,000 as of 

December 31, 2010. 

{¶ 5} The auditor relied on the testimony of an in-house certified general 

appraiser, Douglas Thoreson, at the BOR hearing. Although Thoreson did not give 

an opinion of the property’s value, he challenged Solomon’s valuation by, among 

other things, identifying different comparable sales. The BOR retained the 

auditor’s valuation, and Coca-Cola appealed to the BTA. 

{¶ 6} At the BTA hearing, Coca-Cola introduced the testimony and 

certified appraisal of Richard Racek, a member of the Appraisal Institute. Racek 

testified that the property’s highest and best use was “[f]or a continued use in its 

present use as a bottling facility.” Although Racek evaluated the property using 

both the sales-comparison and income approaches, his appraisal stated that “the 

Sales Comparison Approach is considered to be controlling in this instance.” He 

undertook an income analysis to provide additional support to the sales-comparison 

approach. 

{¶ 7} In his sales-comparison analysis, Racek relied on sales of six 

manufacturing buildings throughout Ohio that were sold between September 2010 

and August 2013. He explained that he felt it necessary to look beyond the 

Cincinnati area to find enough comparables because the property at issue has a 

manufacturing component and he did not want to rely solely on distribution centers. 

He verified that all six sales had been arm’s-length, fee-simple (i.e., not leased-fee) 

transactions that involved brokers. After making adjustments for each sale, he 

valued the property at $8,525,000 under the sales-comparison approach. Racek’s 

income analysis considered 12 comparable leased properties and resulted in a 

valuation of $9,000,000. He reconciled the two values by giving more weight to 

the determination under the sales-comparison approach and arrived at a final value 

of $8,550,000 as of January 1, 2011. 
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{¶ 8} In response, the auditor presented testimony and a newly prepared 

certified appraisal from Thoreson, the auditor’s in-house appraiser. Thoreson 

determined that the property’s highest and best use, as improved, is continued use 

as a bottling plant and distribution center and, if vacant, is development as a 

commercial or industrial facility. Thoreson used both the sales-comparison and 

income approaches, although, like Racek, he gave greater weight to his salescomparison findings. 

{¶ 9} Under the sales-comparison approach, Thoreson looked for industrial 

buildings of more than 300,000 square feet that were in active use. He analyzed 

six sales of industrial buildings in the Cincinnati and Dayton areas (including two 

in northern Kentucky) that occurred between July 2010 and October 2012. Two of 

Thoreson’s six comparables included a manufacturing component in addition to 

warehousing and distribution, and four were subject to leases. Thoreson testified 

that the leased properties were valid comparables because the leases provided for 

market rent. Thoreson’s sales-comparison valuation was $14,492,000. Under the 

income approach, Thoreson considered eight warehouse and distribution facilities 

and valued the property at $13,300,000. His final, reconciled valuation was 

$14,000,000 as of January 1, 2011. 

{¶ 10} The BTA increased the property’s value to $14,000,000 based on 

Thoreson’s appraisal. The BTA found that Thoreson appropriately considered 

sales of leased properties, and it viewed his comparable sales more favorably than 

those relied on by Racek, because Thoreson focused on properties near Cincinnati. 

The BTA concluded that Thoreson’s comparables were more probative, 

“[c]onsidering that the subject property is operate[d] as a bottling plant, including 

warehouse and distribution, and has benefited from consistent maintenance since it 

was initially constructed in order to meet food safety standards.” BTA No. 2013-

5973, 2014 WL 5148342, *2 (Sept. 25, 2014). Although it acknowledged Coca-
January Term, 2017 

5

Cola’s criticisms of Thoreson’s appraisal, the BTA found that his conclusions 

“were better supported and more consistent with the market.” Id. 

{¶ 11} The BTA’s September 25, 2014 decision increased the property’s 

value to $14,000,000 as of January 1, 2012. On October 16, the auditor moved the 

BTA to correct that decision to indicate that the value of the property was 

determined as of January 1, 2011. Coca-Cola filed its notice of appeal in this court 

on October 21, before the BTA ruled on the motion. The BTA issued a nunc pro 

tunc order the next day, stating that it had intended to value the subject property as 

of January 1, 2011. Coca-Cola filed an amended notice of appeal from the nunc 

pro tunc order. 

II. Analysis

A. Considering present use 

{¶ 12} In its first and third propositions of law, Coca-Cola argues that the 

BTA’s decision was unreasonable and unlawful because it considered the property’s 

present use in determining value. Coca-Cola complains that the BTA applied a 

“present use” valuation when it stated: 

Considering that the subject property is operate[d] as a bottling 

plant, including warehouse and distribution, and has benefited from 

consistent maintenance since it was initially constructed in order to 

meet food safety standards, we find that the sale comparables 

utilized by Mr. Torsion [sic] were more analogous to the subject 

property than those considered by Mr. Racek.

2014 WL 5148342 at *2. Coca-Cola contends that the BTA should not have found 

that Thoreson’s appraisal was more persuasive, because Thoreson improperly 

considered the property’s current use as a bottling plant and included active leasedfee properties among his comparables. 
SUPREME COURT OF OHIO

6

{¶ 13} Article XII, Section 2 of the Ohio Constitution provides that “[l]and 

and improvements thereon shall be taxed by uniform rule according to value.” This 

provision generally requires a real-property valuation to ascertain “the exchange

value” of the property. (Emphasis sic.) Rite Aid of Ohio, Inc. v. Washington Cty. Bd. 

of Revision, 146 Ohio St.3d 173, 2016-Ohio-371, 54 N.E.3d 1177, ¶ 24. Exchange 

value “is the amount for which [a] property would sell on the open market by a 

willing seller to a willing buyer * * *, i.e., the sales price.” State ex rel. Park Invest. 

Co. v. Bd. of Tax Appeals, 175 Ohio St. 410, 412, 195 N.E.2d 908 (1964). This stands 

in contrast to valuing property according to its present use. See Rite Aid at ¶ 24. 

Present-use valuation violates Article XII, Section 2 because that “method of 

evaluation excludes, among other factors, location and speculative value which 

comprise market value.” State ex rel. Park Invest. Co. v. Bd. of Tax Appeals, 32 Ohio 

St.2d 28, 33, 289 N.E.2d 579 (1972). Ordinarily, therefore, a present-use method 

“cannot be made the basis for valuation of real property for tax assessment purposes.” 

(Emphasis added.) Id. 

{¶ 14} Although present use generally cannot be the only measure of value, 

in a proper case it may be considered in determining true value for tax purposes. In 

Dinner Bell Meats, Inc. v. Cuyahoga Cty. Bd. of Revision, 12 Ohio St.3d 270, 466 

N.E.2d 909 (1984), we held that Article XII, Section 2 “does not prohibit altogether 

any consideration of the present use of a property.” Id. at 271. Coca-Cola’s first and 

third propositions of law, therefore, are incorrect on their face, because they object 

to the fact that the BTA “considered” the property’s present use. Under Dinner Bell, 

it was permissible for the BTA to consider the property’s present use. 

{¶ 15} The more pertinent question is whether the BTA considered the 

property’s present-use value to the exclusion of other factors relevant to exchange 

value. Neither the BTA decision nor the record supports Coca-Cola’s argument that 

the BTA adopted an impermissible present-use valuation in this case. The express 

purpose of Thoreson’s appraisal, which the BTA adopted, was to determine the 
January Term, 2017 

7

property’s “retrospective fair market value,” which Thoreson defined as “[t]he most 

probable price” that the property would have brought “in a competitive and open 

market.” To achieve this objective, Thoreson used the sales-comparison and income 

approaches, two accepted methods of analysis. And significantly, Thoreson (along 

with Coca-Cola’s two appraisers) concluded that the property’s highest and best use 

as improved aligns with its current use. See Oakwood Club v. Cuyahoga Cty. Bd. of 

Revision, 70 Ohio St.3d 241, 243-244, 638 N.E.2d 547 (1994). 

{¶ 16} Although the BTA referred to the property’s present use as a bottling 

facility, it did so in the context of deciding which comparables identified by the 

appraisers were “more analogous” under the sales-comparison approach. 2014 WL 

514832 at *2. That determination fell within the BTA’s discretion as fact-finder. See 

Olmsted Falls Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 122 Ohio St.3d 134, 

2009-Ohio-2461, 909 N.E.2d 597, ¶ 27. Coca-Cola has not shown that the BTA 

determined anything other than the property’s probable sale price on the open market. 

For this reason, we reject Coca-Cola’s first and third propositions of law. 

{¶ 17} The parties’ briefs include extensive discussion of the specialpurpose-property doctrine, which permits present-use valuation in certain cases. See 

Meijer Stores Ltd. Partnership v. Franklin Cty. Bd. of Revision, 122 Ohio St.3d 447, 

2009-Ohio-3479, 912 N.E.2d 560, ¶ 24. Under this doctrine, a property’s use may 

form the basis of the property’s value if it is “ ‘special purpose’ in nature,” meaning 

that it was built for a unique purpose, is in good condition, and is being used for that 

purpose—both presently and for the foreseeable future. Rite Aid, 146 Ohio St.3d 

173, 2016-Ohio-371, 54 N.E.3d 1177, at ¶ 29, citing Dinner Bell, 12 Ohio St.3d at 

272, 466 N.E.2d 909. Because the BTA did not adopt a present-use valuation, there 

is no need for an exception to the general rule—and thus no need for us to decide 

whether the property at issue here is a special-purpose property.

 
SUPREME COURT OF OHIO

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B. The reliability of Thoreson’s appraisal 

{¶ 18} In its second proposition of law, Coca-Cola presents several 

arguments attacking the BTA’s reliance on Thoreson’s appraisal. In general, CocaCola argues that Thoreson chose inapt comparable sales and did not adequately verify 

or adjust them to the characteristics of the subject property. Coca-Cola contends that 

the BTA should have given greater weight to the approach and conclusions of its own 

appraiser, Racek. 

{¶ 19} Coca-Cola presents its second proposition of law as a multipronged 

challenge to the “competence” of Thoreson’s appraisal and cites Worthington City 

Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 140 Ohio St.3d 248, 2014-Ohio3620, 17 N.E.3d 537, ¶ 17, to support its argument that its claims raise legal issues 

subject to de novo review. In Worthington City Schools, we had to decide whether a 

nonexpert’s opinion of value was competent evidence, which was a “discrete claim[] 

of legal error” subject to de novo review. Id. The evidence here, in contrast, is 

unquestionably competent because Thoreson is an undisputed expert who gave a 

professional opinion. See id. at ¶ 18. The question here is the weight the BTA 

afforded to Thoreson’s appraisal, which we review for abuse of discretion. 

Westerville City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 146 Ohio 

St.3d 412, 2016-Ohio-1506, 57 N.E.3d 1126, ¶ 27. 

{¶ 20} Coca-Cola attacks three aspects of Thoreson’s analysis: (1) his choice 

of comparable properties, (2) his alleged failure to verify sale and lease data related 

to those properties, and (3) his alleged failure to make adjustments to the transactions 

he used. 

1. Comparability 

{¶ 21} Coca-Cola argues that the characteristics of three of the six properties 

Thoreson used were not comparable to the age, utility, or configuration of the subject 

property. It also points out that although its facility includes a manufacturing 

component, only two of Thoreson’s comparison properties did. And the company 
January Term, 2017 

9

argues that the subject property has significantly more office space than any of the 

comparables used by Thoreson. 

{¶ 22} The BTA acted reasonably when it accepted Thoreson’s selection of 

comparable properties. Thoreson explained that he had sought and found 

transactions involving properties with characteristics in common with the subject 

property—specifically ones that occurred in the same market near the tax-lien date 

and that were similar in size and utility. Because the six properties he selected 

generally matched those criteria, we cannot conclude that the BTA abused its 

discretion when it relied on them. And as we explain below, to the extent that 

Thoreson’s comparables differed from the subject property, he made adjustments 

or explained why adjustments were unnecessary. 

2. Verification 

{¶ 23} Coca-Cola also argues that Thoreson failed to verify certain aspects 

of his comparable sales. We recently recognized that “appraisers should verify 

transaction information with at least one party to a sale before using it as a 

comparable,” because “[v]erification ensures that records of the transaction are 

accurate, and * * * provides ‘ “insight into the motivation behind each 

transaction.” ’ ” Westerville City Schools, 146 Ohio St.3d 412, 2016-Ohio-1506, 

57 N.E.3d 1126, at ¶ 53, quoting Hervey v. Cuyahoga Cty. Bd. of Revision, BTA No. 

2012-Q-3114, 2013 WL 4680872, *2 (Aug. 20, 2013), quoting Appraisal Institute, 

The Appraisal of Real Estate 304 (13th Ed.2008). 

{¶ 24} Coca-Cola has not shown that Thoreson failed to meet this basic 

requirement; evidence showed that he verified the sales with the grantees involved 

and solicited and received information from brokers about the transactions. We 

find unavailing Coca-Cola’s argument that Thoreson did not provide sufficient 

detail about the sales. Coca-Cola can only speculate that Thoreson failed to 

uncover material facts concerning the sales. We defer to the BTA in this instance 

because evidence in the record supports its finding. 
SUPREME COURT OF OHIO

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{¶ 25} Coca-Cola also argues that Thoreson’s appraisal was deficient 

because he did not personally verify the nationwide sales of 20 bottling facilities 

that he discussed in his report. This argument misconstrues the significance of 

those sales, because Thoreson did not use them to determine the property’s value. 

He referred to the nationwide sales only because there had been no recent sales of 

bottling facilities in the Cincinnati area, and he did so only after he had determined 

value under the sales-comparison approach using the sales of six local properties, 

which he verified. Because the nationwide sales served only as a check on the 

validity of his separate analysis, the fact that he did not personally verify them does 

not invalidate his overall conclusion. 

3. Adjustments 

{¶ 26} Coca-Cola argues that Thoreson’s analysis was flawed because he 

did not make adjustments to account for the age of the subject property or the leases 

that encumbered four of his six comparable properties. 

{¶ 27} Thoreson explained at the BTA hearing why he made no adjustment 

for age even though parts of the subject property were originally constructed at least 

20 years before four of his six comparables: the subject property is a wellmaintained “food distribution type facility” that remains comparable to the newer 

facilities. The BTA did not abuse its discretion in accepting this rationale, because 

Thoreson personally inspected the property and was familiar with its condition. 

{¶ 28} As for Thoreson’s decision not to make adjustments for the leases 

that encumbered some of the comparable properties, both he and Racek testified at 

the BTA hearing that adjustments are not necessary if properties are encumbered 

by current-market-rate leases. Thoreson testified that he believed no adjustments 

were necessary for this reason. Because Coca-Cola presented no evidence that 

contradicted his conclusion, it was reasonable for the BTA to rely on his statement, 

even though he did not review the leases themselves. 
January Term, 2017 

11 

{¶ 29} Coca-Cola’s argument that Thoreson failed to make necessary 

adjustments is unavailing. His report and testimony show that he made adjustments 

based on numerous factors, such as amount of office space, ceiling height, number 

of loading docks, and visibility from the freeway. Indeed, after considering his six 

comparables, Thoreson valued the subject property at “the bottom of the range.” 

Although the values of his comparables ranged from $34.28 to $48.54 per square 

foot, with an average value of $38.86 per square foot, he valued Coca-Cola’s 

property at $34 per square foot. Because it is apparent that Thoreson made 

adjustments and because Coca-Cola identified no specific error in his approach, 

Coca-Cola has not established that the BTA acted unreasonably or unlawfully in 

accepting his opinion of value. 

{¶ 30} We reject Coca-Cola’s second proposition of law because Coca-Cola 

has not shown that the BTA abused its discretion by finding Thoreson’s appraisal 

to be more persuasive. See Dublin City Schools Bd. of Edn. v. Franklin Cty. Bd. of 

Revision, 147 Ohio St.3d 38, 2016-Ohio-3025, 59 N.E.3d 1270, ¶ 18-19.

C. Appraisal by a county employee 

{¶ 31} In its fourth proposition of law, Coca-Cola argues that the BTA erred 

by relying on Thoreson’s testimony and report, because, according to Coca-Cola, he 

was “inherently biased” as an employee of the Hamilton County auditor. Coca-Cola 

argues that “the BTA should have rejected the Thoreson report or given his report 

little weight.” 

{¶ 32} As an initial matter, Coca-Cola does not challenge the admissibility of 

Thoreson’s testimony and report, nor can it, because Coca-Cola did not challenge the 

admissibility of the testimony and report at the BTA. Instead, Coca-Cola argues that 

Thoreson was not “a credible and reliable expert appraiser” based on his status as a 

county employee. This proposition, therefore, asks us to decide whether the BTA 

acted unreasonably or unlawfully in assigning credibility and weight to Thoreson’s 

opinions. We review these determinations of the BTA for abuse of discretion. 
SUPREME COURT OF OHIO

12 

Steak ‘n Shake, Inc. v. Warren Cty. Bd. of Revision, 145 Ohio St.3d 244, 2015-

Ohio-4836, 48 N.E.3d 535, ¶ 22. 

{¶ 33} Coca-Cola’s claim fails because it has not shown that Thoreson’s 

status as a county employee prevented him from rendering an unbiased appraisal. 

Coca-Cola argues that Thoreson could not be “a disinterested and unbiased third 

party” appraiser under R.C. 4763.12(C)(4) because he receives a regular salary from 

the county. According to Coca-Cola, Thoreson’s employment relationship 

necessarily gives him a “personal interest or bias with respect to the parties involved.” 

This argument has two flaws. 

{¶ 34} First, R.C. 4763.12 does not suggest that a county-employed appraiser 

cannot provide an unbiased opinion of value. In fact, the statute suggests the 

opposite: R.C. 4763.12(A) provides that “[a] person licensed or certified under this 

chapter may be retained or employed to act as a disinterested third party in rendering 

an unbiased valuation or analysis of real estate.” (Emphasis added.) Because the 

statute permits an appraiser to be employed “to act as a disinterested third party” 

capable of “rendering an unbiased valuation,” an appraiser’s status as an employee 

of a party cannot, by itself, establish bias. And because Coca-Cola merely points to 

Thoreson’s employee status without identifying any evidence of actual bias, its claim 

falls short. 

{¶ 35} And second, Coca-Cola’s main criticism—that Thoreson had a 

personal financial incentive to render an opinion favorable to his employer—applies 

equally to Coca-Cola’s own appraisers, who presumably were paid for their services. 

Nothing in the record suggests that any of the appraisers involved in this case were 

biased because they received payment for their professional services. But see Witt 

Co. v. Hamilton Cty. Bd. of Revision, 61 Ohio St.3d 155, 157-158, 573 N.E.2d 661 

(1991) (upholding BTA’s decision to reject evidence presented by appraiser 

because of contingency-fee arrangement). Thoreson’s status as a county employee 
January Term, 2017 

13 

was simply one factor to be considered by the BTA in assessing the evidence 

presented. 

{¶ 36} Coca-Cola has not shown that the BTA abused its discretion in 

assigning credibility and weight to Thoreson’s testimony and report. Coca-Cola has 

provided no persuasive authority that supports a bright-line rule that would 

minimize the weight assignable to an appraisal performed by a county-employed 

appraiser. And although Coca-Cola cross-examined Thoreson regarding his status 

within the auditor’s office, it elicited no evidence showing that he was incapable of 

honoring the professional standards applicable to certified appraisers. We therefore 

reject Coca-Cola’s fourth proposition of law. 

D. Correction of clerical error 

{¶ 37} In its fifth and sixth propositions of law, Coca-Cola argues that the 

BTA’s September 25, 2014 decision was unlawful and unreasonable because it 

assigned a value to the property for the wrong tax year. Indeed, the parties agree that 

the BTA should not have valued the property as of January 1, 2012, because the 

pleadings and evidence all pertained to the property’s value as of January 1, 2011. 

The BTA itself acknowledged the error, explaining in its nunc pro tunc order that it 

had “intended to find value for the subject property as of January 1, 2011.” The real 

question on appeal, therefore, is not whether the BTA erred but whether it had the 

power to correct its error after Coca-Cola filed its notice of appeal to this court. 

{¶ 38} “[A]dministrative tribunals possess inherent authority to correct errors 

in judgment entries so that the record speaks the truth.” State ex rel. Fogle v. Steiner, 

74 Ohio St.3d 158, 163-164, 656 N.E.2d 1288 (1995). See also Ohio Adm.Code 

5717-1-20 (“Amendments to a final order, arising out of an oversight, error or 

omission, may be made by the board or on the motion of any party”). This does not 

mean, however, that the BTA’s power to correct its errors is unrestrained. One 

restraint is that the BTA is subject to the general principle of administrative law that 

it “ ‘has control over its decisions until the actual institution of an appeal or the 
SUPREME COURT OF OHIO

14 

expiration of the time for an appeal.’ ” 1495 Jaeger, L.L.C. v. Cuyahoga Cty. Bd. of 

Revision, 132 Ohio St.3d 222, 2012-Ohio-2680, 970 N.E.2d 949, ¶ 15, quoting Natl. 

Tube Co. v. Ayres, 152 Ohio St. 255, 89 N.E.2d 129 (1949), paragraph one of the 

syllabus. In 1495 Jaeger, we held that “the BTA loses jurisdiction to modify or 

vacate its decision if there is a timely appeal from that decision to a court pursuant to 

R.C. 5717.04 or if the appeal period expires without an appeal having been filed.” 

Id. 

{¶ 39} To be sure, the question here is different from the one presented in 

1495 Jaeger. In 1495 Jaeger, we held that the BTA lacked jurisdiction to rule on a 

substantive legal question that was presented to it more than five months after it had 

issued a decision in the case. Id. at ¶ 1-3. This case, in contrast, asks whether the 

BTA had jurisdiction to enter a nunc pro tunc order to correct a clerical error after an 

appeal had been filed. Despite these differences, the general principle from 1495 

Jaeger—that a notice of appeal divests the BTA of jurisdiction to modify its 

decision—applies here, because allowing the BTA to correct a decision that is on 

appeal would be inconsistent with this court’s authority to review the decision. See 

State ex rel. Special Prosecutors v. Judges, Court of Common Pleas, 55 Ohio St.2d 

94, 97, 378 N.E.2d 162 (1978); see also State v. Smith, 2d Dist. Greene No. 2010-

CA-63, 2011-Ohio-5986, ¶ 7 (“Although a court generally may issue a nunc pro 

tunc entry [at] any time, * * * a notice of appeal divests a trial court of jurisdiction 

to do so”).

{¶ 40} We hold, therefore, that the BTA’s authority to correct its own errors 

under Ohio Adm.Code 5717-1-20 ceases when a notice of appeal is filed under R.C. 

5717.04. Because the BTA lacked jurisdiction to correct its clerical error in this case, 

the BTA’s October 22, 2014 order was a nullity. 

{¶ 41} Because no one disputes the clerical error, we exercise our authority 

under R.C. 5717.04 to modify the BTA’s September 25, 2014 decision to refer to the 

January 1, 2011 tax-lien date. We affirm the decision in all other respects.
January Term, 2017 

15 

Decision affirmed as modified. 

O’CONNOR, C.J., and O’DONNELL, KENNEDY, FRENCH, O’NEILL, FISCHER,

and DEWINE, JJ., concur. 

_________________ 

Karen H. Bauernschmidt Co., L.P.A., Karen H. Bauernschmidt, Stephen M. 

Nowak, and Glen E. Littlejohn, for appellant. 

Joseph T. Deters, Hamilton County Prosecuting Attorney, and Thomas J. 

Scheve, Assistant Prosecuting Attorney, for appellee Hamilton County auditor. 

David C. DiMuzio, Inc., and David C. DiMuzio, for appellee Cincinnati 

School District Board of Education. 

_________________