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HIGBEE CO. v. CUYAHOGA COUNTY BD. OF REVISION

No. 2004-0052.

107 Ohio St.3d 325 (2005)

2006-Ohio-2

HIGBEE COMPANY, APPELLEE AND CROSS-APPELLANT; CITY OF STRONGSVILLE ET AL., APPELLANTS AND CROSS-APPELLEES, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided January 4, 2006.

Attorney(s) appearing for the Case

Kolick & Kondzer and Daniel J. Kolick, for appellants and cross-appellees.

Todd W. Sleggs & Associates and Todd W. Sleggs; Fredrikson & Byron, P.A., and Thomas R. Wilhelmy, for appellee and cross-appellant.

Per Curiam.

{¶ 1} This case concerns the valuation of a 15.046-acre tract of real property owned by the Higbee Company ("Higbee"), a subsidiary of Dillard's, Inc. ("Dillard's"). The property, which is located in the SouthPark Center in Strongsville, is improved with a two-story, 213,084-square-foot building housing a Dillard's department store. Higbee paid $10 for the 15.046 acres of land...

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