NORTH ROYALTON CITY SCHOOL DISTRICT BOARD OF EDUCATION, Appellee,
v.
CUYAHOGA COUNTY BOARD OF REVISION ET AL., Appellees;
RISER FOODS COMPANY, Appellant.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted June 21, 2011.
Decided June 30, 2011.
Attorney(s) appearing for the Case
Britton, Smith, Peters & Kalail Co., L.P.A., and Karrie M. Kalail , for appellee North Royalton City School District Board of Education.
{¶ 1} In this appeal, the property owner, Riser Foods Company ("Riser"), challenges a decision of the Board of Tax Appeals ("BTA") in which the BTA determined the true value of Riser's real estate to be $450,000 for tax year 2005, rather than $73,700 as determined by the county auditor and the Cuyahoga County Board of Revision ("BOR"). The BTA's determination of value is predicated on the price paid for the property in 2005...
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