AERC Saw Mill Village, Inc. v. Franklin County Board of Revision

127 Ohio St. 3d 44, 2010-Ohio-4468 (2010) · Supreme Court of Ohio · September 28, 2010 · No. 2009-1765

Summary

The Supreme Court of Ohio held that the carryover provision of R.C. 5715.19(D) did not permit a county auditor to retroactively replace a 2005 reappraisal value with a value stipulated for tax year 2002. The court ordered restoration of the 2005 reappraisal value for both tax years 2005 and 2006, subject to further proceedings allowing the school board to present evidence challenging those valuations. The decision reversed and remanded the Board of Tax Appeals’ determinations.

Holdings

  1. When a valuation complaint remains pending under R.C. 5715.19(D), the continuing-complaint provision gives the BOR and BTA jurisdiction to review a later valuation change, including a county auditor's reappraisal, without requiring a separate complaint for the later year.
  2. R.C. 5715.19(D)'s carryover provision does not require an auditor to retroactively displace a later statutory reappraisal or other newly required valuation with a value determined for an earlier tax year.
  3. The $17,900,000 2005 reappraisal value must be restored for tax year 2005 and ordinarily carried forward to tax year 2006 unless a legally sufficient event or evidence supports a different valuation.
  4. The case must be remanded to permit the school board to present additional evidence concerning the property's value for tax years 2005 and 2006.

Questions Presented

  1. Whether the continuing-complaint and carryover provisions of R.C. 5715.19(D) required the auditor to retroactively replace the 2005 sexennial reappraisal value with the value stipulated for tax year 2002.
  2. Whether the continuing-complaint provision gave the BOR and BTA jurisdiction to review the auditor's 2005 reappraisal and valuation change even though AERC filed no separate 2005 complaint.
  3. Whether the matter should be remanded to permit the school board to present evidence challenging the 2005 and 2006 valuations.

Disposition

reversed_and_remanded

Cases Cited (16)

  • Fogg-Akron Assoc., L.P. v. Summit Cty. Bd. of Revision, 124 Ohio St. 3d 112, 2009-Ohio-6412, 919 N.E.2d 730(followed)
  • Columbus Bd. of Edn. v. Franklin Cty. Bd. of Revision, 87 Ohio St. 3d 305, 720 N.E.2d 517 (1999)(followed and clarified)
  • Dayton-Montgomery Cty. Port Auth. v. Montgomery Cty. Bd. of Revision, 113 Ohio St. 3d 281, 2007-Ohio-1948, 865 N.E.2d 22, ¶ 13(followed)
  • Wheeling Steel Corp. v. Evatt, 143 Ohio St. 71, 54 N.E.2d 132 (1944)(followed)
  • Satullo v. Wilkins, 111 Ohio St. 3d 399, 2006-Ohio-5856, 856 N.E.2d 954, ¶ 14(followed)
  • Am. Natl. Can Co. v. Tracy, 72 Ohio St. 3d 150, 152, 648 N.E.2d 483 (1995)(followed)
  • Gahanna-Jefferson Local School Dist. Bd. of Edn. v. Zaino, 93 Ohio St. 3d 231, 232, 754 N.E.2d 789 (2001)(followed)
  • Cincinnati School Dist. Bd. of Edn. v. Hamilton Cty. Bd. of Revision, 74 Ohio St. 3d 639, 642-643, 660 N.E.2d 1179 (1996)(followed)
  • United Tel. Co. v. Limbach, 71 Ohio St. 3d 369, 372, 643 N.E.2d 1129 (1994)(followed)
  • State ex rel. Cordray v. Midway Motor Sales, Inc., 122 Ohio St. 3d 234, 2009-Ohio-2610, 910 N.E.2d 432, ¶ 25(followed)

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