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FREDERICK BLDG. CO. v. BD. OF REVISION

No. 40940.

13 Ohio St. 2d 59 (1968)

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

Supreme Court of Ohio.

Decided January 24, 1968.

Attorney(s) appearing for the Case

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

Mr. John T. Corrigan, prosecuting attorney, and Mr. Thomas P. Cyrus, for appellee, Board of Revision.

Mr. William B. Saxbe, attorney general, and Mr. Edgar L. Lindley, for appellee, Board of Tax Appeals.

SCHNEIDER, J.

This case came before the Board of Tax Appeals upon appeal from an order of the Board of Revision of Cuyahoga County finding the taxable value of the property in question to be $47,300, a reduction from the amount of $173,840, which was the taxable value originally assigned to the property by the Cuyahoga County Auditor for the tax year 1965.

To its own determination of the common level of assessment of 39% for Cuyahoga County, the board added...

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