Seven Seventeen HB Philadelphia No. 2 v. Franklin Cty. Bd. of Revision
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[Cite as Seven Seventeen HB Philadelphia No. 2 v. Franklin Cty. Bd. of Revision, 111 Ohio St.3d 1215, 2006-Ohio-5608.] SEVEN SEVENTEEN HB PHILADELPHIA NO. 2, APPELLEE AND CROSSAPPELLANT, ET AL., v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES; BOARD OF EDUCATION OF THE COLUMBUS CITY SCHOOL DISTRICT, APPELLANT AND CROSS-APPELLEE. [Cite as Seven Seventeen HB Philadelphia No. 2 v. Franklin Cty. Bd. of Revision, 111 Ohio St.3d 1215, 2006-Ohio-5608.] Appeal from Board of Tax Appeals Tax Commissioner not named as appellee and not served with notice of appeal Appeal dismissed on the authority of Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision. (No. 2006-0268 Submitted August 9, 2006 Decided November 1, 2006.) APPEAL from the Board of Tax Appeals, Nos. 2002-A-1925, 2002-A-2019, 2004-A-843, and 2004-A-851. __________________ {¶ 1} The appeal and the cross-appeal are dismissed, sua sponte, on the authority of Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 852 N.E.2d 178. MOYER, C.J., RESNICK, LUNDBERG STRATTON, O CONNOR, O DONNELL and LANZINGER, JJ., concur. PFEIFER, J., dissents for the reason stated in his dissent in Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 852 N.E.2d 178, ¶ 5. __________________ Martin Hughes & Associates, Martin J. Hughes III, and Jackie Lynn Hager, for appellant and cross-appellee. Squire, Sanders & Dempsey, L.L.P., Greg R. Wehrer, and Steven F. Mount, for appellee and cross-appellant. ______________________ 1
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