In the Supreme Court of Ohio

Supreme Court of Ohio Clerk of Court - Filed February 10, 2015 - Case No. 2014-0885

IN THE SUPREME COURT OF OHIO

Board of Education of the Columbus City :

Schools,

:

Case No. 2014-0885

Appellant,

:

v.

:

Appeal from the Ohio Board of

Franklin County Board of Revision,

Tax Appeal - Case No. 2011-3590

Franklin County Auditor, and Albany

:

Commons, Ltd.,

:

Appellees.

__________________________________________________________________

MERIT BRIEF OF APPELLANT BOARD OF EDUCATION OF THE COLUMBUS CITY SCHOOL DISTRICT

___________________________________________________________________

Mark H. Gillis (0066908) COUNSEL OF RECORD Rich & Gillis Law Group, LLC 6400 Riverside Drive, Suite D Dublin, OH 43017 (614) 228-5822 Fax: (614) 540-7474 mgillis@

Attorneys for Appellant Board of Education of the Columbus City School District

Ron O'Brien (0017245) Franklin County Prosecuting Attorney William J. Stehle (0077613) COUNSEL OF RECORD Assistant County Prosecutor 373 South High Street , 20th Floor Columbus, Ohio 43215

Charles L. Bluestone, Esq (0060897) Bluestone Law Group, LLC 141 East Town Street, Suite 100 Columbus, Ohio 43215 (614) 220-5900 Fax (614) 462-1930

Attorney for Appellee Albany Commons, Ltd.

The Honorable Mike DeWine (0009181) Ohio Attorney General 30 East Broad Street, 17th Floor Columbus, OH 43215 PH: (614) 466-4986

Attorney for Ohio Tax Commissioner

Attorneys for Appellee County Auditor

TABLE OF CONTENTS

Table of Authorities ....................................................................................................................... iii

Statement of the Case and Facts ......................................................................................................1

Law and Argument ........................................................................................................................11

Introduction ....................................................................................................................................11

Proposition of Law No. 1:

An appraisal that fails to include relevant market data and the specific adjustments made thereto is inherently unreliable and cannot be used to determine the true value of real property for real property tax purposes.........................................................14

1. Horner's income approach did not comply with law because it did not contain sufficient data to allow any reasonable decision to be made as to the true value of the property. ................................................................................15

2. Horner's market approach did not comply with law because it did not contain sufficient data to allow any reasonable decision to be made as to the true value of the property. ..............................................................22

3. Horner's refusal to perform a cost approach violated Ohio laws governing the determination of the true value of the property ..............................23

Conclusion .....................................................................................................................................25

Certificate of Service .....................................................................................................................26

Appendix

Appx. P.

Notice of Appeal ..............................................................................................................................1

BTA Decision ..................................................................................................................................8

Ohio Constitution, ?2, Article XII .................................................................................................10

R.C. 4763.12 ..................................................................................................................................12

R.C. 4763.13 ..................................................................................................................................13

R.C. 5715.01 ..................................................................................................................................14

i

R.C. 5715.10 ..................................................................................................................................15 Adm. Code Rule 5703-25-05(F) ....................................................................................................16 Adm. Code Rule 5703-25-06(A) ...................................................................................................17 2014-2015 Revisions to USPAP ...................................................................................................19 USPAP Standards Rule 1-4 ...........................................................................................................20 USPAP Standards Rule 2-2 ...........................................................................................................22 Dictionary of Real Estate Appraisal (1984) ? Definition of "anticipation" ..................................28 Dictionary of Real Estate Appraisal (1984) ? Definition of "income approach"..........................29 Dictionary of Real Estate Appraisal (1984) ? Definition of "stabilized income" .........................30 Dictionary of Real Estate Appraisal (1984) ? Definition of "value" ............................................31 Ohio Department of Transportation (ODOT) Appraisal Operating Manual ?4000.05(B) ...................................................................................................................................32 Ohio Department of Transportation (ODOT) Valuation Format Manual ?4200.02(D)(1)(f) & (g).................................................................................................................34

ii

TABLE OF AUTHORITIES Cases Alliance Towers, Ltd. v. Stark Cty. Bd. of Revision, 37 Ohio St.3d 16, 18; 523 N.E.2d 826 (1988) .............................................................................................................................................17 Cambridge Arms v. Hamilton Cty. Bd. of Revision, 69 Ohio St.3d 337, 338-339, 632 N.E.2d 496, 497 (1994) ......................................................................................................................................18 Dayton-Montgomery County Port Auth. v. Montgomery Cty. Bd. of Revision, 113 Ohio St.3d 281, 2007-Ohio-1948, 865 N.E.2d 22............................................................................................24 Godwin v. Mercer Cty. Bd. of Revision, BTA No. 94-P-364, 1995 Ohio Tax LEXIS 141 (Jan. 27, 1995) ..............................................................................................................................................13 Higbee Co. v. Cuyahoga Cty. Bd. of Revision, 107 Ohio St.3d 325, 2006-Ohio-2, 839 N.E.2d 385..................................................................................................................................................24 LTC Properties, Inc. v. Licking Cty. Bd. of Revision, 133 Ohio St.3d 111, 2012-Ohio-3930, 976 N.E.2d 852 .....................................................................................................................................23 Meijer Stores, LP v. Franklin Cty. Bd. of Revision, 122 Ohio St.3d 447, 2009-Ohio-3479..........24 Meijer, Inc. v. Montgomery Cty. Bd. of Revision, 75 Ohio St.3d 181, 661 N.E.2d 1056 (1996) ..24 Natl. Church Residence v. Licking Cty. Bd. of Revision, 73 Ohio St.3d 397, 397; 653 N.E.2d 240, 240 (1995), .....................................................................................................................................18 NFI Metro Ctr. II Assocs. v. Franklin Cty. Bd. of Revision, 78 Ohio St.3d 105, 107, 676 N.E.2d 881 (1997), .....................................................................................................................................22 Olmsted Falls Village Assn. v. Cuyahoga Cty. Bd. of Revision, 75 Ohio St.3d 552, 555, 664 N.E.2d 922 (1996)..........................................................................................................................17 Villa Park Limited v. Clark Cty. Bd. of Revision, 68 Ohio St.3d 215, 218-219, 625 N.E.2d 613 (1994) .............................................................................................................................................17 Weber Holdings, Ltd. vs. Franklin. Cty. Bd. of Revision, BTA No. 2005-K-1009, 2007 Ohio Tax Lexis 380 (Mar. 2, 2007) ...............................................................................................................13

iii

Constitutional Provisions, Statutes, Rules & Regulations Ohio Constitution, ?2, Article XII .................................................................................................11 R.C. 4763.12 ..........................................................................................................................1, 3, 15 R.C. 4763.13 ..........................................................................................................................1, 3, 15 R.C. 5715.01 ..................................................................................................................................19 R.C. 5715.10 ..................................................................................................................................14 Adm. Code Rule 5703-25-05(F) ....................................................................................................19 Administrative Code Rule 5703-25-06(A) ....................................................................................24 Ohio Department of Transportation (ODOT) Appraisal Operating Manual ?4000.05(D)(1)(f) & (g).............................................................................................................. fn.3 Ohio Department of Transportation (ODOT) Valuation Format Manual ?4200.02(D)(1)(f) & (g).............................................................................................................. fn.3 Dictionary of Real Estate Appraisal (1984) ? Definition of "anticipation" ..................................20 Dictionary of Real Estate Appraisal (1984) ? Definition of "income approach"..........................21 Dictionary of Real Estate Appraisal (1984) ? Definition of "stabilized income" .........................21 Dictionary of Real Estate Appraisal (1984) ? Definition of "value" ............................................20

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