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FAWN LAKE APTS. v. CUYAHOGA CTY. BD. OF REVISION

No. 98-1516.

85 Ohio St.3d 609 (1999)

FAWN LAKE APARTMENTS, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION; OLMSTED FALLS BOARD OF EDUCATION, APPELLANT.

Supreme Court of Ohio.

Decided June 16, 1999.

Attorney(s) appearing for the Case

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

Kolick & Kondzer, Daniel J. Kolick and John P. Desimone, for appellant.

Per Curiam.

When we reviewed this property for tax year 1991, the same two appraisers presented their estimates of value. For tax year 1991, Kocinski, on behalf of the owner, valued the property at $7,000,000, while Canitia, on behalf of the BOE, valued the property at $9,214,000. For tax year 1991, we affirmed the BTA's determination that the true value of the real property was $8,291,810.

At the hearing before the BTA for tax year 1994...

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