In re Cases Held for Marysville Exempted Village Schools Bd. of Edn. v. Union Cty. Bd. of Revision

2024-10-15

Summary · law.co

Holding. The judgments of the courts of appeals in the consolidated cases are affirmed, and the causes are remanded for further proceedings consistent with the court's decision in Marysville Exempted Village Schools Board of Education v. Union County Board of Revision, 2024-Ohio-3323.

The Ohio Supreme Court addressed multiple consolidated cases involving school district challenges to county boards of revision regarding property tax valuations. The court affirmed the appellate court decisions in these cases and remanded them for further proceedings consistent with the court's controlling decision in Marysville Exempted Village Schools Board of Education v. Union County Board of Revision, 2024-Ohio-3323. The cases involved school districts from various counties, including Franklin, Fairfield, and Delaware counties, all raising similar issues about property tax assessment determinations.

Summary generated by law.co from the public-domain opinion. The opinion text itself is public domain.

Key issues

School district challenges to property tax valuations determined by county boards of revision
Standards for reviewing board of revision decisions on real property assessments
Application of controlling precedent across multiple consolidated cases

Procedural posture

Multiple cases from various Ohio appellate districts were consolidated and held pending the Ohio Supreme Court's decision in a related Marysville case, then decided on that controlling authority.

Authorities cited

No cited authorities resolved to law.co cases yet.

Opinion · public domain

majority opinion

[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as In re Cases Held for Marysville Exempted Village Schools Bd. of Edn. v. Union Cty. Bd. of Revision, Slip Opinion No. 2024-Ohio-4931.]

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. 2024-OHIO-4931

IN RE CASES HELD FOR MARYSVILLE EXEMPTED VILLAGE SCHOOLS BD. OF EDN.

v. UNION CTY. BD. OF REVISION.

[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as In re Cases Held for Marysville Exempted Village Schools Bd.

of Edn. v. Union Cty. Bd. of Revision, Slip Opinion No. 2024-Ohio-4931.] Disposition of cases held for Marysville Exempted Village Schools Bd. of Edn. v.

Union Cty. Bd. of Revision.

(Submitted October 1, 2024―Decided October 15, 2024.)

The below judgment of the court was joined by KENNEDY, C.J., and

FISCHER, DEWINE, DONNELLY, STEWART, BRUNNER, and DETERS, JJ.

{¶ 1} The judgments of the courts of appeals in the following cases are affirmed, and the causes are remanded for further proceedings consistent with this court’s decision in Marysville Exempted Village Schools Bd. of Edn. v. Union Cty. Bd. of Revision, 2024-Ohio-3323:

SUPREME COURT OF OHIO

• 2023-1538. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, 2023-Ohio-3806 (10th Dist.).

• 2023-1551. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, No. 22AP-750 (10th Dist. Dec. 1, 2023).

• 2023-1554. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, No. 22AP-751 (10th Dist. Dec. 1, 2023).

• 2023-1555. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, No. 22AP-743 (10th Dist. Dec. 1, 2023).

• 2023-1602. Lancaster City School Dist. Bd. of Edn. v. Fairfield Cty. Bd. of

Revision, 2023-Ohio-3985 (5th Dist.).

• 2023-1605. Olentangy Local School Bd. of Edn. v. Delaware Cty. Bd. of

Revision, 2023-Ohio-3984 (5th Dist.).

• 2024-0047. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, No. 22AP-738 (10th Dist. Dec. 1, 2023).

• 2024-0048. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, No. 22AP-746 (10th Dist. Dec. 1, 2023).

• 2024-0049. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, No. 22AP-747 (10th Dist. Dec. 1, 2023).

• 2024-0050. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, No. 22AP-748 (10th Dist. Dec. 1, 2023).

• 2024-0051. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty.

Bd. of Revision, No. 22AP-749 (10th Dist. Dec. 1, 2023).

The below judgment of the court was joined by KENNEDY, C.J., and

FISCHER, DEWINE, DONNELLY, STEWART, BRUNNER, and DETERS, JJ.

January Term, 2024

{¶ 2} The judgments of the court of appeals in the following cases are affirmed on the authority of Marysville Exempted Village Schools Bd. of Edn. v. Union Cty. Bd. of Revision, 2024-Ohio-3323:

• 2024-0869. Marysville Exempted Village Schools Bd. of Edn. v. Union Cty.

Bd. of Revision, 2024-Ohio-1629 (3d Dist.).

• 2024-0870. Marysville Exempted Village Schools Bd. of Edn. v. Union Cty.

Bd. of Revision, 2024-Ohio-1629 (3d Dist.).