WESTLAKE MED. INVESTORS, L.P. v. CUYAHOGA CTY. BD. OF REVISION

No. 95-444.

74 Ohio St.3d 547 (1996)

WESTLAKE MEDICAL INVESTORS, L.P., APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided February 14, 1996.


Attorney(s) appearing for the Case

Todd W. Sleggs, for appellant.

Rosenzweig, Schulz & Gillombardo Co., L.P.A. and Bill J. Gagliano, for appellee Westlake Board of Education.


Per Curiam.

Medical Investors principally argues that the BTA should have deducted amounts for the nonrealty items of the state-issued certificate of need, goodwill, and tangible personal property. We disagree.

A taxpayer has the duty to prove his right to a reduction in value. Zindle v. Summit Cty. Bd. of Revision (1989), 44 Ohio St.3d 202, 203, 542 N...

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