ALLIANCE TOWERS, LTD. v. STARK CTY. BD. OF REVISION

Nos. 86-783, 86-810 and 87-2, 86-935 and 86-1069.

37 Ohio St. 3d 16 (1988)

ALLIANCE TOWERS, LTD., APPELLANT, v. STARK COUNTY BOARD OF REVISION ET AL., APPELLEES. SUNSET SQUARE, LTD., APPELLEE, v. MIAMI COUNTY BOARD OF REVISION ET AL., APPELLANTS. (TWO CASES.) MURRAY COMMONS, LTD., APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES. STAUNTON COMMONS II, LTD., APPELLANT, v. MIAMI COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 25, 1988.


Attorney(s) appearing for the Case

Fred Siegel Co., L.P.A., Fred Siegel, Wayne E. Petkovic and Karen Bauernschmidt, for appellants, Alliance Towers, Ltd., Murray Commons, Ltd., and Staunton Commons II, Ltd., and for appellee Sunset Square, Ltd.

Robert D. Horowitz, prosecuting attorney, John B. Wirtz and Gary D. Cerrone, for appellee Stark County Board of Revision et al.

Teaford, Rich, Belskis, Coffman & Wheeler and Jeffrey A. Rich, for appellant and appellee, Miami County Board of Revision et al., for appellee, SouthWestern City Schools Board of Education, and urging affirmance for amici curiae, Miami County Auditor and Miami County Board of Revision in case No. 86-783.

Michael Miller, prosecuting attorney, and James R. Gorry, for appellee Franklin County Board of Revision et al.


MOYER, C.J.

These appeals present us with the opportunity to clarify the test to be used to determine the true value of federally subsidized housing under R.C. 5713.03.4 For the reasons set forth below, we conclude that the decision of the BTA in each case is unreasonable and unlawful.

State, ex rel. Park Investment Co., v. Bd. of Tax Appeals (1964),

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