OAKWOOD CLUB v. CUYAHOGA CTY. BD. OF REVISION

No. 93-519.

70 Ohio St.3d 241 (1994)

OAKWOOD CLUB, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided September 14, 1994.


Attorney(s) appearing for the Case

Kahn, Kleinman, Yanowitz & Arnson Co., L.P.A., and Thomas L. Dettlebach, for appellant.

Stephanie Tubbs Jones, Cuyahoga County Prosecuting Attorney, and Saundra Curtis-Patrick, Assistant Prosecuting Attorney, for Cuyahoga County Board of Revision and Cuyahoga County Auditor.


Per Curiam.

The decision of the BTA is affirmed.

This appeal presents a typical valuation dispute based upon conflicting appraisals. Oakwood contends that the BTA's decision is unreasonable and unlawful because (1) it accepts Braman's testimony, which failed to adjust for improvements made to the subject property subsequent to tax lien date, or for the subsequent sale of excess land from his principal comparable sale, and (2) it did not determine the...

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