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INDEPENDENCE SCHOOL DIST. BD. OF EDN. v. CUYAHOGA CTY. BD. OF REVISION

No. 94585.

2010 Ohio 5845

Independence School Dist. Bd. of Edn., Plaintiff-Appellant, v. Cuyahoga County Bd. of Revision, et al., Defendants-Appellees.

Court of Appeals of Ohio, Eighth District, Cuyahoga County.

RELEASED AND JOURNALIZED: December 2, 2010.

Attorney(s) appearing for the Case

David H. Seed , Robert A. Brindza , Jennifer A. Hoehnen , Daniel M. McIntyre , David A. Rose , Brindza, McIntyre & Seed, LLP, 1111 Superior Avenue, Suite 1025, Cleveland, Ohio 44114, Attorneys for Appellant.

William D. Mason , Cuyahoga County Prosecutor, By: Saundra J. Curtis-Patrick , Assistant County Prosecutor, 8th Floor Justice Center, 1200 Ontario Street, Cleveland, Ohio 44113, Richard A. Levin , Ohio Tax Commissioner, 30 East Broad Street, 22nd Floor, Columbus, Ohio 43215, for Cuyahoga Board of Revision, et al. Joseph A. Balog , General Counsel, The Dalad Group, 6200 Rockside Woods Blvd., Independence, Ohio 44131, for Rockside Corners, Ltd., Attorneys for Appellees.

Before: Jones, J., Gallagher, A.J., and Vukovich, J.

JOURNAL ENTRY AND OPINION

LARRY A. JONES, J.

{¶ 1} Appellant Independence School District Board of Education ("school board"), appeals the decision by the Board of Tax appeals ("BTA"), that rejected the school board's proposed value for Rockside Corners, Ltd. ("Rockside"), a shopping center located in the Independence school district. For the reasons set forth below, we affirm the decision of the BTA.

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