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SOUTH EUCLID/LYNDHURST BD. OF EDN. v. CUYAHOGA CTY. BD. OF REVISION

No. 94-1726.

74 Ohio St.3d 314 (1996)

SOUTH EUCLID/LYNDHURST BOARD OF EDUCATION, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION; C.I.A. PROPERTIES, APPELLANT.

Supreme Court of Ohio.

Decided January 17, 1996.

Attorney(s) appearing for the Case

Kolick & Kondzer and Daniel J. Kolick, for appellee.

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

Per Curiam.

C.I.A. Properties argues that (1) the BTA should have found the sale to be the best evidence of the property's value, (2) the BOE did not establish an increase in the true value of the property, (3) the BOE appraised the property according to its current use and not according to its exchange value, and (4) the BOE's complaint should be dismissed because it attached copies of two different decisions to its notice of appeal. Since we disagree with...

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