Narrative Opinion Summary
The court has granted the parties' joint motion to remand. It acknowledges that the appeal may have been filed prematurely, as per Cleveland Electric Illuminating Co. v. Lake County Board of Revision, but decides to remand the case to the Board of Tax Appeals to facilitate the parties' settlement. The order directs the Board of Tax Appeals to send the case back to the Hamilton County Board of Revision to implement the mediated agreement. Each party will bear its own costs. Additionally, a mandate will be issued to the Board of Tax Appeals to execute this judgment, with a certified copy sent for entry. The decision is concurred by Chief Justice Moyee and Justices Douglas, Resnick, F.E. Sweeney, Pfeifee, Cook, and Lundberg Stratton.
Legal Issues Addressed
Allocation of Legal Costssubscribe to see similar legal issues
Application: Each party is responsible for bearing its own legal costs as part of the court's decision.
Reasoning: Each party will bear its own costs.
Implementation of Mediated Agreementsubscribe to see similar legal issues
Application: The Board of Tax Appeals is instructed to return the case to the Hamilton County Board of Revision to enforce the settlement agreement mediated by the parties.
Reasoning: The order directs the Board of Tax Appeals to send the case back to the Hamilton County Board of Revision to implement the mediated agreement.
Issuance of Mandatesubscribe to see similar legal issues
Application: A mandate will be issued to ensure that the Board of Tax Appeals executes the court's judgment, with a certified copy provided for entry.
Reasoning: Additionally, a mandate will be issued to the Board of Tax Appeals to execute this judgment, with a certified copy sent for entry.
Premature Filing of Appealsubscribe to see similar legal issues
Application: The court acknowledged that the appeal might have been filed prematurely, referencing a previous case to support this observation.
Reasoning: It acknowledges that the appeal may have been filed prematurely, as per Cleveland Electric Illuminating Co. v. Lake County Board of Revision.
Remand for Settlement Facilitationsubscribe to see similar legal issues
Application: The court decided to remand the case to the Board of Tax Appeals to assist the parties in reaching a settlement.
Reasoning: The court has granted the parties' joint motion to remand... to facilitate the parties' settlement.