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NAME BRAND FURNITURE WAREHOUSE, INC. v. CUYAHOGA CTY. BD. OF REVISION

No. 52192.

41 Ohio App. 3d 47 (1987)

NAME BRAND FURNITURE WAREHOUSE, INC., APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Court of Appeals of Ohio, Cuyahoga County.

Decided June 15, 1987.

Attorney(s) appearing for the Case

Fred Siegel Co., L.P.A., Fred Siegel and Karen H. Bauernschmidt, for appellant.

Armstrong, Gordon & Mitchell, Michael L. Gordon and Timothy J. Armstrong, for appellee Cleveland Board of Education.

John T. Corrigan, prosecuting attorney, Saundra Curtis Patrick and Timothy Kollin, for appellees Cuyahoga County Board of Revision and Auditor.

MARKUS, C.J.

A tenant agreed to pay the landlord all taxes for the leased property. The tenant's corporate subtenant, who undertook to pay the tenant those taxes beyond a base amount, complained that the auditor had overvalued the property. The local board of education asserted that the auditor undervalued it. When the board of revision declined to change the valuation, the subtenant appealed to the common pleas court. The subtenant attached the challenged order,...

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