MIDDLETON v. CUYAHOGA CTY. BD. OF REVISION

No. 94-2109.

74 Ohio St.3d 226 (1996)

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

Supreme Court of Ohio.

Decided January 10, 1996.


Attorney(s) appearing for the Case

June C. Middleton, pro se.

Stephanie Tubbs Jones, Cuyahoga County Prosecuting Attorney, and Marilyn Cassidy, Assistant Prosecuting Attorney, for appellees.

Rosenzweig, Schulz & Gillombardo Co., L.P.A., and Bill J. Gagliano, urging affirmance for amicus curiae, Westlake Board of Education.


Per Curiam.

Middleton argues that R.C. 5715.19 renders one who files a complaint seeking a decrease in the valuation of a property owned by another to be "a party affected" under R.C. 5715.13 and able to file a complaint to decrease the value of property owned by the other taxpayer. Appellees counter that Middleton has no interest in reducing the value of the instant property, is not a party affected, and, consequently, lacks standing to seek a reduction in...

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