McDonald's Corp. v. Union County Board of Revision , 137 Ohio St. 3d 541 ( 2013 )

[Cite as McDonald’s Corp. v. Union Cty. Bd. of Revision, 137 Ohio St.3d 541, 2013-Ohio-
4956.]
MCDONALD’S CORPORATION, APPELLEE, v. UNION COUNTY BOARD OF
REVISION ET AL., APPELLEES;
CONNOLLY CONSTRUCTION COMPANY, APPELLANT.
[Cite as McDonald’s Corp. v. Union Cty. Bd. of Revision, 137 Ohio St.3d 541,
2013-Ohio-4956.]
Court of appeals’ judgment reversed on the authority of Marysville Exempted
Village School Dist. Bd. of Edn. v. Union Cty. Bd. of Revision, and the
failure-to-name-the-owner issue is resolved by Groveport Madison Local
Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision—Cause remanded
for further proceedings.
(No. 2012-1615—Submitted November 5, 2013—Decided November 20, 2013.)
APPEAL from the Court of Appeals for Union County, No. 14-12-14,
2012-Ohio-3751.
____________________
{¶ 1} The judgment of the court of appeals is reversed on the authority of
Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of
Revision, 136 Ohio St.3d 146, 2013-Ohio-3077, 991 N.E.2d 1134, and Groveport
Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 137 Ohio
St.3d 266, 2013-Ohio-4627, 998 N.E.2d 1132.
{¶ 2} The failure-to-name-the-owner issue is resolved by Groveport
Madison.
{¶ 3} The cause is remanded to the appellate court for further
proceedings.
{¶ 4} Appellant’s motion to consolidate this case with case No. 2012-
1648, Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of
Revision, Board of Tax Appeals, Nos. 2011-K-4087 through 2011-K-4096 (Sept.
SUPREME COURT OF OHIO
25, 2012); case No. 2013-0682, Memorial Ltd. Partnership v. Union Cty. Bd. of
Revision, 3d Dist. Union No. 14-12-21 (Apr. 22, 2013); and case No. 2013-0704,
Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of
Revision, 3d Dist. Union No. 14-12-22 (Apr. 22, 2013), is denied as moot.
O’CONNOR, C.J., and PFEIFER, O’DONNELL, LANZINGER, KENNEDY,
FRENCH, and O’NEILL, JJ., concur.
____________________
Bluestone Law Group, L.L.C., and Charles L. Bluestone, for appellee
McDonald’s Corporation.
David W. Phillips, Union County Prosecuting Attorney, and Rick Rodger,
Assistant Prosecuting Attorney, for appellees Union County Board of Revision
and Union County Auditor.
Michael DeWine, Attorney General, for appellee Ohio Tax Commissioner.
Luper, Neidenthal & Logan, Luther L. Liggett Jr., and David M. Scott, for
appellant Connolly Construction Co.
________________________
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