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BD. OF EDN. v. BD. OF REVISION

Nos. 2005-2311 and 2006-1686.

115 Ohio St.3d 449 (2007)

2007-Ohio-5237

BEDFORD BOARD OF EDUCATION, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION; FIRST INTERSTATE HAWTHORNE, LTD. PARTNERSHIP, APPELLANT. (TWO CASES.)

Supreme Court of Ohio.

Decided October 10, 2007.

Attorney(s) appearing for the Case

Kolick & Kondzer and Thomas A. Kondzer; and John P. Desimone, for appellee.

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, for appellant.

PFEIFER, J.

{¶ 1} The consolidated appeals before us concern the valuation of an improved parcel of land, which is one of several parcels that, together, contain a strip mall. The tax years at issue are 2002 (case No. 2005-2311) and 2003 (case No. 2006-1686), and the parcel contains a string of small stores sandwiched between two anchor stores: Levin Furniture and Sam's Club. The anchor...

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