NDHMD, INC. v. CUYAHOGA CTY. BD. OF REVISION

No. 98004.

2012 Ohio 5508

NDHMD, INC., PLAINTIFF-APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION, ET AL., DEFENDANTS-APPELLEES.

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

Released and Journalized: November 29, 2012.


Attorney(s) appearing for the Case

John P. Malone, Jr. , Malone Law, L.L.C., 614 W. Superior Avenue, Suite 1150, Cleveland, Ohio 44113, Attorney for Appellant.

Timothy J. McGinty , Cuyahoga County Prosecutor, BY: Mark R. Greenfield , Assistant Prosecuting Attorney, The Justice Center, 1200 Ontario Street, Cleveland, Ohio 44113, for Cuyahoga County Board of Revision, James H. Hewitt, III , Hewitt Law, L.L.C., The Groh Mansion, 3043 Superior Avenue, Cleveland, Ohio 44114, for Cleveland Municipal School District Board of Education, Attorneys for Appellees.

BEFORE: Celebrezze, J., Boyle, P.J., and E. Gallagher, J.


JOURNAL ENTRY AND OPINION

FRANK D. CELEBREZZE, Jr., J.

{¶1} NDHMD Inc., the appellant in this case, wishes us to reverse the decision of the Cuyahoga County Board of Revision (the "Board of Revision"), which was affirmed by the common pleas court, adopting a valuation of $444,720 for property NDHMD purchased at an auction of forfeited lands. NDHMD argues that the best evidence of value is the price of $1,500 it paid at the tax forfeiture...

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