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CAMBRIDGE COMMONS LTD. v. BD.

No. 2003-1710.

106 Ohio St.3d 27 (2005)

2005-Ohio-3558

CAMBRIDGE COMMONS LIMITED PARTNERSHIP, APPELLANT, v. GUERNSEY COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided July 27, 2005.

Attorney(s) appearing for the Case

James E. Rook, for appellant.

Rich, Crites & Wesp and Jeffrey A. Rich, for appellee Cambridge Local School District Board of Education.

Per Curiam.

{¶ 1} The appellant, Cambridge Commons Limited Partnership, challenges the value assigned to its real property by the Guernsey County Auditor and the Guernsey County Board of Revision for tax year 2001. The property — identified in the county auditor's records as parcel number 06-00094.001 — is known as Laughlin Woods Apartments. A 40-unit apartment complex constructed in 1999 is on the property, which covers...

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