DANIEL J. TALAREK, LORAIN COUNTY TREASURER Appellee
JOHN D. WALLS, et al. Appellants
FROM JUDGMENT ENTERED IN THE COURT OF COMMON PLEAS COUNTY OF
LORAIN, OHIO CASE No. 16TX006744
PULITO, Attorney at Law, for Appellant.
P. WILL, Prosecuting Attorney, and CHRIS A. PYANOWSKI,
Assistant Prosecuting Attorney, for Appellee.
DECISION AND JOURNAL ENTRY
A. TEODOSIO, PRESIDING JUDGE.
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.
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.
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.