ELEC. ILLUM. CO. v. LAKE CTY. BD. OF REV.

Nos. 96-38, 96-39, 96-40, 96-41, 96-42 and 96-43.

80 Ohio St.3d 591 (1998)

CLEVELAND ELECTRIC ILLUMINATING COMPANY, APPELLANT, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES. DUQUESNE LIGHT COMPANY, APPELLANT, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES. TOLEDO EDISON COMPANY, APPELLANT, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES. CLEVELAND ELECTRIC ILLUMINATING COMPANY, APPELLANT, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES. PENNSYLVANIA POWER COMPANY, APPELLANT, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES. OHIO EDISON COMPANY, APPELLANT, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided January 7, 1998.


Attorney(s) appearing for the Case

Charles E. Coulson, Lake County Prosecuting Attorney, and Michael P. Brown, Assistant Prosecuting Attorney, for appellees Lake County Auditor and Lake County Board of Revision.

George R. Hicks, Jr.; Squire, Sanders & Dempsey, Robin G. Weaver, Bebe A. Fairchild and Ted B. Clevenger, for appellants Toledo Edison Company, Cleveland Electric Illuminating Company, Pennsylvania Power Company, Duquesne Light Company, and Ohio Edison Company.

Wayne E. Petkovic, for appellees Perry Local Schools Board of Education and Willoughby Eastlake Board of Education.


PFEIFER, J.

We find that the appellants in these cases substantially complied with the requirements of R.C. 5715.13 and 5715.19 in seeking a decrease in the valuation of their property, and we therefore overrule the determinations of the Board of Tax Appeals.

The BTA based its decision against CEI on Stanjim Co. v. Mahoning Cty. Bd. of Revision (1974), 38 Ohio St.2d 233, 236, 67 O.O.2d 296, 298...

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