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LOCKHART DEV. CO. v. SUMMIT CTY. BD. OF REVISION

C.A. No. 25728.

2011 Ohio 5000

Lockhart Development Co., Appellee, v. Summit Co. Board of Revision, et al. Appellees and Stow-Munroe Falls City Schools Board of Education, Appellant.

Court of Appeals of Ohio, Ninth District, Summit County.

Dated: September 30, 2011.

Attorney(s) appearing for the Case

Mark H. Gillis , Attorney at Law, for Appellant.

Michael J. Moran , Attorney at Law, for Appellee.

Milton C. Rankins , Attorney at Law, for Appellee.

DECISION AND JOURNAL ENTRY

DICKINSON, Judge

INTRODUCTION

{¶1} After the Summit County Board of Revision denied Lockhart Development Company a reduction in the taxable valuation of its property, Lockhart appealed to the Summit County Common Pleas Court. The common pleas court heard the matter on the record from the board of revision, which included no evidence supporting the county's valuation of $4,134,000. The common pleas court...

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