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AMSDELL v. CUYAHOGA CTY. BD. OF REVISION

No. 93-163.

69 Ohio St.3d 572 (1994)

AMSDELL, TRUSTEE, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided July 20, 1994.

Attorney(s) appearing for the Case

Fred Siegel Co., L.P.A., Fred Siegel, Todd W. Sleggs, Steven R. Gill and Robert K. Danzinger, for appellant.

Stephanie Tubbs Jones, Cuyahoga County Prosecuting Attorney, and William J. Day, Assistant Prosecuting Attorney, for appellees.

Per Curiam.

The decision of the BTA is unreasonable and unlawful, and it is reversed.

The BTA, citing Akan Aluminum Corp. v. Limbach (1989), 42 Ohio St.3d 121, 537 N.E.2d 1302, and Alliance Towers, Ltd. v. Stark Cty. Bd. of Revision (1988), 37 Ohio St.3d 16, 523 N.E.2d 826, stated:

"The Board of Revision's determination of value of real property...

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