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NORTHLAND-4, L.L.C., et al., Appellants, v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio2018-10-25No. No. 2017-0043
120 N.E.3d 8172018 Ohio 4303155 Ohio St. 3d 257

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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 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 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 , 155 Ohio St.3d 254, 2018-Ohio-4302, 120 N.E.3d 815. 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.