TLOA Acquisitions, L.L.C. v. Unknown Heirs of Wagner

Citations

• 179 N.E.3d 246
• 2021 Ohio 3678

Syllabus

Oral agreement tax certificate repayment plan estoppel assignee of tax certificate bound by prior arrangement Civ.R. 53(D)(3)(b)(i) failure to object to magistrate decision untimely objection to magistrate decision partial performance exception to statute of frauds. Failure to object to the magistrate's decision in the lower court resulted in forfeiture of the issues on appeal except for any plain error. Upon review of the record, it was not plain error for the magistrate to find an oral agreement between the tax certificate holder and the payee when 17 payments pursuant to the plan had already been paid. Assignee who was assigned the tax certificate was bound to uphold those oral terms. It was also not plain error to order the new certificate holder to accept the original agreed upon remaining balance without awarding interest, especially considering the holder was the party who breached the contract resulting in protracted litigation.