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RIDGEVIEW CENTER, INC. v. LORAIN CTY. BD. OF REVISION

No. 87-1987.

42 Ohio St. 3d 30 (1989)

RIDGEVIEW CENTER, INC., APPELLANT, v. LORAIN COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided April 12, 1989.

Attorney(s) appearing for the Case

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

Gregory A. White, prosecuting attorney, and John G. Morrison, for appellees.

Per Curiam.

In R.R.Z. Assoc. v. Cuyahoga Cty. Bd. of Revision (1988), 38 Ohio St.3d 198, 201, 527 N.E.2d 874, 877, this court summarized the functions of the BTA and this court in valuing real property for tax purposes:

"The BTA need not adopt any expert's valuation. It has wide discretion to determine the weight given to evidence and the credibility...

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