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WEST BAY MANOR CO. v. CUYAHOGA CTY. BD. OF REVISION

No. 94-1462.

73 Ohio St.3d 568 (1995)

WEST BAY MANOR COMPANY, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL.; WESTLAKE BOARD OF EDUCATION, APPELLEE.

Supreme Court of Ohio.

Decided August 30, 1995.

Attorney(s) appearing for the Case

Fred Siegel Co., L.P.A., and Annrita S. Johnson, for appellant.

Rosenzweig, Schulz & Gillombardo and Bill J. Gagliano, for appellee.

Per Curiam.

West Bay challenges the BTA's findings on the CON and personal property deductions. In both instances, West Bay contends that the record does not support the BTA's findings. We disagree with West Bay.

"We will not overrule BTA findings of fact that are based upon sufficient probative evidence." R.R.Z. Assoc. v. Cuyahoga Cty. Bd. of Revision (1988), 38 Ohio St.3d 198, 201, 527 N.E.2d 874...

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