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Talarek v. Walls

Court of Appeals of Ohio, Ninth District, Lorain

March 30, 2018

DANIEL J. TALAREK, LORAIN COUNTY TREASURER Appellee
v.
JOHN D. WALLS, et al. Appellants

          APPEAL FROM JUDGMENT ENTERED IN THE COURT OF COMMON PLEAS COUNTY OF LORAIN, OHIO CASE No. 16TX006744

          GINO PULITO, Attorney at Law, for Appellant.

          DENNIS P. WILL, Prosecuting Attorney, and CHRIS A. PYANOWSKI, Assistant Prosecuting Attorney, for Appellee.

          DECISION AND JOURNAL ENTRY

          THOMAS A. TEODOSIO, PRESIDING JUDGE.

         {¶1} John D. Walls appeals the judgment of the Lorain County Court of Common Pleas granting summary judgment in favor of Daniel Talarek, as Treasurer of Lorain County, Ohio ("Lorain County"). We affirm.

         I.

         {¶2} In August 2016, Lorain County filed its complaint for collection of delinquent taxes and foreclosure against Mr. Walls. We have previously reviewed Mr. Walls' appeal from the decision of the Ohio Board of Tax Appeals ("BTA") that determined the tax value of the subject property in Walls v. Lorain Cty. Bd. of Revision, 9th Dist. Lorain No. 14CA010682, 2015-Ohio-5448, which provides the following background:

Walls bought the subject property, which was formerly a YMCA, for $90, 000 in January 2009. The six-year reappraisal in Lorain County occurred for tax year 2012. At that point, the county auditor decreased the value on the subject property from $610, 900 to $303, 500. Walls filed a complaint with the Lorain County Board of Revision ("BOR") seeking a reduction in value to $90, 000.
At the BOR hearing, Walls testified and presented the testimony of the real estate broker from the 2009 sale. In addition, a one-page "report" from the broker discussing the sale of the subject property and another YMCA was submitted. It is undated, but states that the value should be adjusted to the $90, 000 purchase price. Finding the evidence insufficient to support a value change, the BOR maintained the county auditor's value.
Walls appealed to the BTA. The BTA held an evidentiary hearing at which Walls testified. The BTA approved the BOR's value for the property.

Id. at ¶ 2-4. Upon review, we affirmed the decision of the BTA. Id. at ¶ 25.

         {¶3} In December 2016, Lorain County filed its motion for summary judgment in the present foreclosure action. In his brief in opposition to the motion for summary judgment, Mr. Walls continued to argue that the value of the subject property for real estate tax purposes was $90, 000.00, and that he has timely paid taxes upon that value. The trial court granted summary judgment in favor of Lorain County in June 2017. Mr. Walls now appeals, raising one assignment of error.

         II.

         ASSIGNMENT ...


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