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HIN, L.L.C. v. BD. OF REVISION

No. 2012-0725.

138 Ohio St.3d 223 (2014)

2014-Ohio-523

HIN, L.L.C., Appellant, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided February 20, 2014.

Attorney(s) appearing for the Case

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

Kolick & Kondzer, Thomas A. Kondzer , and John P. Desimone , for appellee Bedford Board of Education.

FRENCH, J.

{¶ 1} In this appeal, the owner of an office building contests the Board of Tax Appeals' ("BTA's") decision to adopt the April 2004 sale price of $7.4 million as the property's value for tax-year 2006. Because we have previously addressed and rejected the legal arguments the property owner makes, and because the BTA properly determined the value of the property, we affirm the BTA's decision.

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