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MENTOR EXEPMPTED VILLAGE BD. OF EDN. v. LAKE CTY. BD. OF REVISION

No. 87-364.

37 Ohio St. 3d 318 (1988)

BOARD OF EDUCATION OF THE MENTOR EXEMPTED VILLAGE SCHOOL DISTRICT, APPELLEE, v. BOARD OF REVISION OF LAKE COUNTY; SHULMAN ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided July 6, 1988.

Attorney(s) appearing for the Case

Schwarzwald, Robiner, Wolf & Rock Co., L.P.A., and Donald M. Robiner, for appellee.

Fred Siegel Co., L.P.A., Fred Siegel, Wayne E. Petkovic and Karen H. Bauernschmidt, for appellants.

Per Curiam.

Appellants first argue that the BTA should have considered the sale of the property in 1985 in arriving at its valuation. Appellants' failure to support their motion for reconsideration with an affidavit was contrary to the BTA's rule, Ohio Adm. Code 5717-1-07(B).1 The BTA may adopt rules to govern proceedings before it. R.C. 5703.02(D). Unless it is unreasonable or in conflict with statute, a rule has the effect of...

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