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BABCOCK & WILCOX CO. v. STARK CTY. BD. OF REVISION

No. 91-2317

65 Ohio St.3d 290 (1992)

BABCOCK & WILCOX COMPANY, APPELLANT, v. STARK COUNTY BOARD OF REVISION, APPELLEE.

Supreme Court of Ohio.

Decided December 14, 1992.

Attorney(s) appearing for the Case

Baker & Hostetler, Edward J. Bernert and Beverly C. Bishop, for appellant.

Robert D. Horowitz, Prosecuting Attorney, and Gary D. Cerrone, Assistant Prosecuting Attorney, for appellee.

Per Curiam.

In its appeal to this court, Babcock & Wilcox argues that the BTA's decision can not stand because it failed to identify the basis for its decision and the evidence relied upon in reaching that decision, and because it was improperly based upon evidence of value in use rather than value in exchange.

The board of revision contends that the BTA's decision was proper because it affirmed the determination of value made by the board of revision...

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