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BD. OF EDN. v. CUYAHOGA CTY. BD. OF REVISION

No. 95-23.

74 Ohio St.3d 415 (1996)

BOARD OF EDUCATION FOR ORANGE CITY SCHOOL DISTRICT, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION, APPELLEE; SHERWIN-WILLIAMS COMPANY, APPELLANT.

Supreme Court of Ohio.

Decided February 7, 1996.

Attorney(s) appearing for the Case

Kadish & Bender, Kevin M. Hinkel and David G. Lambert, for appellee Board of Education for the Orange City School District.

Arter & Hadden and Karen Bauernschmidt; and Gerald Steltenkamp, for appellant.

Stephanie Tubbs Jones, Cuyahoga County Prosecuting Attorney, and Gregory B. Rowinski, Assistant Prosecuting Attorney, for appellees Cuyahoga County Auditor and the Cuyahoga County Board of Revision.

Per Curiam.

Sherwin-Williams contends that the BTA incorrectly adopted an appraisal that relied on data collected and analyzed by an individual who did not testify and that the evidence did not comply with Evid.R. 703. It also contends that the BTA improperly ignored the July 1993 sale, which it claims is the most comparable sale in the taxing district. We disagree and affirm the BTA's decision.

The BTA has discretion in admitting evidence, Ohio...

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