Rancho Cincinnati Rivers, LLC v. Warren Cnty. Bd. of Revision

12 Citing cases

  1. MREV Archwood, LLC v. Cuyahoga Cnty. Bd. of Revision

    2022 Ohio 2356 (Ohio Ct. App. 2022)

    {¶ 10} "The fair market value of property for tax purposes is a question of fact, the determination of which is primarily within the province of the taxing authorities." Rancho Cincinnati Rivers, L.L.C., v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Ohio-2798, 177 N.E.3d 256, ¶ 10, citing NWD 300 Spring, L.L.C. v. Franklin Cty. Bd. of Revision, 151 Ohio St.3d 193, 2017-Ohio-7579, 87 N.E.3d 199, ¶ 13. The common pleas court then reviews that decision de novo.

  2. State v. Bertram

    2023 Ohio 1456 (Ohio 2023)   Cited 1 times

    In determining the plain and ordinary meaning of a word, courts may look to dictionary definitions of the word as well as the "meaning that the word[] ha[s] acquired when * * * used in case law." Rancho Cincinnati Rivers, L.L.C. v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Ohio-2798, 177 N.E.3d 256, ¶ 21.

  3. State v. Leib

    2024 Ohio 1081 (Ohio Ct. App. 2024)

    In addition to dictionary definitions, courts may also look to the "meaning that the word [] ha[s] acquired when * * * used in case law." Rancho Cincinnati Rivers, L.L.C. v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Ohio-2798, 177 N.E.3d 256, ¶ 21.

  4. In re Rohlik

    2023 Ohio 4875 (Ohio Ct. App. 2023)

    Rancho Cincinnati Rivers, LLC. v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Ohio-2798, 177 N.E.3d 256, ¶ 11.

  5. United States v. Edwards

    2023 Ohio 4248 (Ohio Ct. App. 2023)

    In determining the plain and ordinary meaning of a word, courts may look to dictionary definitions of the word as well as the "meaning that the word[ ] ha[s] acquired when * * * used in case law." Rancho Cincinnati Rivers, LLC. v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021 -Ohio-2798, 177 N.E.3d 256, ¶ 21.

  6. In re M.M.E.W.

    2023 Ohio 2039 (Ohio Ct. App. 2023)   Cited 1 times

    Rancho Cincinnati Rivers, LLC. v. Warren Cnty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Ohio-2798, 177 N.E.3d 256, ¶ 21. {¶28} In the case at bar, the language contained in the two provisions, R.C. 2151.412(E) and Ohio Admin. Code 5101:2-38-05(C)(1), is clear and unambiguous.

  7. Colerain Capital, LLC v. Hamilton Cnty. Auditor

    2023 Ohio 56 (Ohio Ct. App. 2023)

    {¶9} When we review the judgment of the court of common pleas on a BOR tax appeal, "we will not disturb the factual issue of valuation absent an abuse of discretion." OTR Hous. Assocs. v. Cincinnati School Dist. Bd. of Edn., 1st Dist. Hamilton No. C-200321, 2021-Ohio-3231, ¶ 25, citing Rancho Cincinnati Rivers, L.L.C v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Ohio-2798, 177 N.E.3d 256, ¶ 10-11. "Abuse of discretion occurs when 'a court exercis[es] its judgment, in an unwarranted way, in regard to a matter over which it has discretionary authority.'"

  8. State ex rel. Ames v. Geauga Cnty. Bd. of Revision

    2022 Ohio 2281 (Ohio Ct. App. 2022)

    {¶20} Mr. Ames' assigned error involves the construction and application of statutory language, which is a question of law that we review de novo. Rancho Cincinnati Rivers, LLC. v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Ohio-2798, 177 N.E.3d 256, ¶ 11.

  9. Spirit Master Funding IX, L.L.C. v. Cuyahoga Cnty. Bd. of Revision

    2022 Ohio 610 (Ohio Ct. App. 2022)

    As the Ohio Supreme Court noted in cases such as the one before this court, "the crucial language of the statute is the phrase 'fee simple estate, as if unencumbered.'" Rancho Cincinnati Rivers, L.L.C. v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Ohio-2798, 177 N.E.3d 256, ¶ 13. A property that is subject to a lease at the time of sale and transfer is not "unencumbered."

  10. State ex rel. Ames v. Portage Cnty. Bd. of Comm'rs

    2022 Ohio 105 (Ohio Ct. App. 2022)   Cited 2 times

    Accordingly, the issue raised on appeal should be decided de novo and without deference to the lower court's legal conclusions. State v. Tidwell, 165 Ohio St.3 57, 2021-Oh¡o-2072, 175 N.E.3d 527, ¶ 18; Rancho Cincinnati Rivers, LLC. v. Warren Cty. Bd. of Revision, 165 Ohio St.3d 227, 2021-Oh¡o-2798, 177 N.E.3d 256, ¶ 11 ("the construction and application of the language of [a statute] * * * is a question of law that we review de novo").