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FREDERICK BUILDING CO. v. BD. OF REV.

Nos. 39879 and 39880.

5 Ohio St. 2d 220 (1966)

THE FREDERICK BUILDING CO., APPELLANT, v. BOARD OF REVISION OF CUYAHOGA COUNTY ET AL., APPELLEES. FOX ET AL., APPELLANTS, v. BOARD OF REVISION OF CUYAHOGA COUNTY ET AL., APPELLEES.

Supreme Court of Ohio.

Decided March 16, 1966.

Attorney(s) appearing for the Case

Messrs. Forrester & Kovanda and Mr. John E. Forrester, for appellants.

Mr. John T. Corrigan, prosecuting attorney, Mr. A. M. Braun and Mr. Thomas P. Cyrus, for appellees.

Per Curiam.

Appellant's claim is that the assessment by the Board of Tax Appeals is greatly in excess of the average ratio of assessed value to fair market value of similar property in Cuyahoga County.

The appellants adduced testimony to identify appellants' exhibits 2 through 13, inclusive, which exhibits consisted of the Board of Tax Appeals' own studies of the relationship between sales price and the assessed valuation for both the county of Cuyahoga...

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