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Olentangy Local Schools Board of Education v. Delaware County Board of Revision

Supreme Court of Ohio

October 31, 2017

Olentangy Local Schools Board of Education, Appellee,
v.
Delaware County Board of Revision et al., Appellees; 7991 Columbus Pike, L.L.C., Appellant.

          Submitted June 6, 2017

         Appeal from the Board of Tax Appeals, No. 2011-576.

          Rich & Gillis Law Group, L.L.C., Mark H. Gillis, and Kelley A. Gorry, for appellee Olentangy Local Schools Board of Education.

          Manos, Martin & Pergram Co., L.P.A., and Stephen D. Martin, for appellant.

          Per Curiam.

         {¶ 1} This case involves the valuation of the real property retained by an owner after it sold a portion of its property during the tax year at issue. In April 2009, the owner of the original 16.3-acre parcel, appellant, 7991 Columbus Pike, L.L.C., conveyed a single condominium unit (composed of an office building and the immediately surrounding land) to the Board of County Commissioners of Delaware County for $2, 000, 000. For tax year 2009, the Delaware County auditor valued the conveyed parcel at $622, 100 and the retained parcel at $1, 677, 900, for a total value of $2, 300, 000.

         {¶ 2} Columbus Pike contends that the April 2009 sale price must be used in apportioning the $2, 300, 000 between the two parcels: It says that the conveyed parcel's 2009 value must be $2, 000, 000, leaving $300, 000 as the value of its retained parcel. The Delaware County Board of Revision ("BOR") agreed, but the Board of Tax Appeals ("BTA") reversed the BOR and reinstated the auditor's valuation. Like the BTA, we reject Columbus Pike's argument because the sale was not "recent" to the tax-lien date under Ohio law.

         {¶ 3} Nevertheless, we hold that the BTA improperly reinstated the auditor's valuation, because the auditor's valuation incorrectly apportioned 2.815 acres of condominium property to the retained parcel. We therefore vacate the BTA's decision and remand the cause for the BTA to properly determine the value of the subject property.

         Facts and Procedural History

         Rezoning, condominium creation, and sale

         {¶ 4} On January 1, 2009, the tax-lien date, Columbus Pike owned a 16.3-acre parcel, identified as parcel number 318-234-04-003-000. The property was improved with an approximately 50, 000-square-foot office building, parking lots, driveways, and a garage. At that time, it was zoned Farm Residential 1, which meant that it could not be further developed commercially.

         {¶ 5} In December 2008, less than two weeks before the tax-lien date, Columbus Pike agreed to sell part of the 16.3 acres to the county, for use by the Delaware County Board of Developmental Disabilities. The county agreed to purchase the office building and some of the land for $2, 000, 000, on the conditions that prior to the sale, the owner established the building as a condominium unit, which the seller later did, and that the entire 16.3-acre parcel be rezoned for commercial use, which it later was. The condominium property consists of 4.303 acres and includes the large office building, common elements, and limited common elements. The condominium unit itself, which is composed of the office building and the immediately surrounding land, is 1.488 acres. The limited common elements and common elements, together, make up the remaining 2.815-acre condominium property.

         {¶ 6} The contingencies were satisfied in April 2009, and Columbus Pike conveyed the condominium unit to the county. The retained parcel was assigned the old parcel number, 318-234-04-003-000 ("retained parcel" or "subject property"), while the new condominium unit was identified as parcel number 318-234-04-003-500 ("conveyed parcel").

         Tax ...


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