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TREBMAL CONSTR., INC. v. CUYAHOGA CTY. BD. OF REVISION

Nos. 50110 to 50114.

29 Ohio App. 3d 312 (1986)

TREBMAL CONSTRUCTION, INC., APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES; CLEVELAND BOARD OF EDUCATION, APPELLANT.

Court of Appeals of Ohio, Cuyahoga County.

Decided February 10, 1986.

Attorney(s) appearing for the Case

Thomas L. Dettelbach, for appellee Trebmal Construction, Inc.

John T. Corrigan, prosecuting attorney, for appellees Cuyahoga County Board of Revision and Auditor.

Michael L. Gordon, William Mitchell and Timothy J. Armstrong, for appellant.

MARKUS, P.J.

As an affected taxing authority, the school board moved the county board of revision to dismiss the taxpayer's complaint about real property assessments. The school board argued that the complaint was jurisdictionally defective because (a) it did not show that a notary verified the taxpayer's agent's signature, and (b) it related to multiple parcels which were not "in actual physical contact with each...

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