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WEBB/HENNE MONTGOMERY LUXURY APARTMENTS v. HAMILTON CTY. BD. OF REVISION

No. 94-1878.

73 Ohio St.3d 739 (1995)

WEBB/HENNE MONTGOMERY LUXURY APARTMENTS, APPELLEE, v. HAMILTON COUNTY BOARD OF REVISION, APPELLEE; SYCAMORE COMMUNITY SCHOOL DISTRICT, APPELLANT.

Supreme Court of Ohio.

Decided October 11, 1995.

Attorney(s) appearing for the Case

Roeller, Roeller & Jameson and Kenneth D. Jameson, for appellee Webb/Henne Montgomery Luxury Apartments.

Joseph T. Deters, Hamilton County Prosecuting Attorney, and Thomas J. Scheve, Assistant Prosecuting Attorney, for appellee Hamilton County Board of Revision.

Klaine, Wiley, Hoffman & Meurer and Franklin A. Klaine, Jr., for appellant.

Per Curiam.

The school district's first proposition of law asserts that the BTA erred in finding that the true value was less than the total of all costs expended by Webb/Henne as of January 1, 1990. The school district cites no cases to support its assertion that total costs expended at a given point in time for a partially completed project represents market value. The BTA rejected the total cost approach, stating...

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