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FOGG-AKRON v. BOARD OF REVISION

No. 2009-0316.

124 Ohio St.3d 112 (2009)

2009-Ohio-6412

FOGG-AKRON ASSOCIATES, L.P., APPELLANT, v. SUMMIT COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided December 10, 2009.

Attorney(s) appearing for the Case

Wayne E. Petkovic, for appellant.

Brindza, McIntyre & Seed, L.L.P., Robert A. Brindza, Daniel McIntyre, David H. Seed, David A. Rose, and Jennifer A. Hoehnen, for appellee Akron City School District Board of Education.

Per Curiam.

{¶ 1} Appellant, Fogg-Akron Associates, L.P. ("Fogg" or "owner"), appeals from a decision of the Board of Tax Appeals ("BTA") concerning the tax-year-2005 update to the value of Fogg's property. The BTA rejected Fogg's challenge to the update and adopted the board of revision's valuation of the property. Because Fogg has not presented an adequate jurisdictional or evidentiary basis for relief, we affirm the BTA's decision...

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