SAPINA v. CUYAHOGA CTY. BD.

No. 2012-0883.

136 Ohio St.3d 188 (2013)

2013-Ohio-3028

SAPINA ET AL., Appellants, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided July 16, 2013.


Attorney(s) appearing for the Case

Siegel Jennings Co., L.P.A., Victor Anselmo , J. Kieran Jennings , and Jason P. Lindholm , for appellant.

Britton, Smith, Peters & Kalail Co., L.P.A., Karrie M. Kalail , and Michael E. Stinn , for appellee Euclid City School District Board of Education.

Timothy J. McGinty , Cuyahoga County Prosecuting Attorney, and Saundra Curtis-Patrick , Assistant Prosecuting Attorney, for appellees Cuyahoga County Board of Revision and Cuyahoga County Fiscal Officer.


Per Curiam.

{¶ 1} In this real-property-valuation case, the taxpayers, Ivica and Katarina Sapina, acquired a two-story building in 2006, with two storefronts below and two residential apartments upstairs. The real property was sold to them as part of the same contract by which they acquired a business on the first floor of the building. Thus, the asset purchase included personal property...

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