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MK MENLO PROPERTY OWNER, L.L.C., Appellant, v. SUMMIT COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio2018-10-25No. No. 2017-0064
113 N.E.3d 538154 Ohio St. 3d 2732018 Ohio 4304

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Opinion

majority opinion

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 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 , 153 Ohio St.3d 550, 2018-Ohio-1589, 108 N.E.3d 1079, ¶ 13.

Decision vacated and cause remanded.

OConnor, C.J., and ODonnell, Kennedy, French, Fischer, DeWine, and DeGenaro, JJ., concur.