ROOSE v. BD. OF REV.

No. 32833.

157 Ohio St. 203 (1952)

ROOSE, TRUSTEE, APPELLEE AND CROSS-APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION, APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided March 19, 1952.


Attorney(s) appearing for the Case

Messrs. Squire, Sanders & Dempsey and Mr. George Farr, Jr., for appellee.

Mr. Frank T. Cullitan, prosecuting attorney, and Mr. Frederick W. Frey, for appellant.


Per Curiam.

It is contended that the unsubdivided blocks in the allotment should be valued as acreage and not on the basis of front footage; that the ratio of assessed value to sales price of other similar property in the county should have been considered in arriving at a true value in money; and that the Board of Tax Appeals properly took into consideration as one of the factors to be used in arriving at true value the amounts to be expended in installing...

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