AVON LAKE CITY SCHOOL DIST. v. LIMBACH

Nos. 86-1117 and 86-2038.

35 Ohio St. 3d 118 (1988)

AVON LAKE CITY SCHOOL DISTRICT, APPELLANT, v. LIMBACH, TAX COMMR., ET AL., APPELLEES. FORT FRYE LOCAL SCHOOL DISTRICT, APPELLANT, v. LIMBACH, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided February 10, 1988.


Attorney(s) appearing for the Case

Baker & Hostetler, Joseph J. Van Heyde II, Edward J. Bernert, Richard W. Siehl and Dan Hale, for appellants.

Anthony J. Celebrezze, Jr., attorney general, and James C. Sauer, for appellee Tax Commissioner.

Squire, Sanders & Dempsey, William H. Lutz, Jr., Thomas E. Palmer and Jennifer L. O'Connor, for appellee Cleveland Electric Illuminating Co.

Earl Goldhammer and Michael R. Luis, for appellee Ohio Power Co.


Per Curiam.

Appellants present two propositions of law. In the first, appellants contend that R.C. 5717.02 confers jurisdiction upon the BTA to hear a school district's appeal from the valuation of personal property, and apportionment of the taxable value thereof, of a utility company. Second, appellants argue that the dismissals by the BTA deprive them of their right to due process of law under the Ohio and federal Constitutions. Appellees respond that the...

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