Gahanna-Jefferson Pub. Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision

Citations

• 2000 Ohio 216
• 89 Ohio St. 3d 450

Syllabus

Taxation—Real property valuation of two-hundred-sixty-four unit and two-hundred-eighty unit apartment complexes—Transfer of property from dissolving partnership to sole remaining partner—Transfer of property from subsidiary corporation to parent corporation—No consideration paid upon transfer—Transactions not considered as a sale of property for valuation purposes.