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

No. 92-1431.

68 Ohio St.3d 336 (1994)

CLEVELAND BOARD OF EDUCATION, APPELLEE AND CROSS-APPELLANT; ROC SYL ASSOCIATES, APPELLANT AND CROSS-APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION.

Supreme Court of Ohio.

Decided February 23, 1994.

Attorney(s) appearing for the Case

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

Fred Siegel Co., L.P.A., Fred Siegel, Steven R. Gill and Todd W. Sleggs, for appellant and cross-appellee.

Per Curiam.

The BTA found that neither party had sustained its burden of proof, and that the true value of the subject property was the amount determined by the board of revision, $7,940,020. We affirm.

Roc Syl argues that the BTA failed to set forth the reasons for its decision. However, that issue is not properly before us because it was not raised in Roc Syl's notice of appeal. Columbus Bd. of Edn...

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