CLEVELAND BD. OF EDN. v. CUYAHOGA CTY. BD. OF REVISION

No. 93-175.

70 Ohio St.3d 73 (1994)

CLEVELAND BOARD OF EDUCATION, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL; EOB GROUP TRUST C, APPELLANT.

Supreme Court of Ohio.

Decided August 24, 1994.


Attorney(s) appearing for the Case

Armstrong, Mitchell & Damiani, Deborah J. Papushak and Timothy J. Armstrong, for appellee.

Arter & Hodden, Jacob I. Rosenbaum and Karen H. Bauernschmidt, for appellant.


Per Curiam.

For the reasons that follow, we affirm the decision of the BTA.

EOB contends that the BTA erred in rejecting a recent arm's-length sale of the property and, instead, relied on an appraisal using the income approach to valuation; that the BTA's decision did not specify what adjustments were made from the sales price; and that the BTA's decision did not explain the basis for its true value conclusion. We disagree.

The determination...

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