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CANNATA v. CUYAHOGA CTY. BD. OF REVISION

No. 2014-0957.

147 Ohio St.3d 129 (2016)

2016-Ohio-1094

CANNATA, TRUSTEE, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided March 22, 2016.

Attorney(s) appearing for the Case

Siegel Jennings Co., L.P.A., J. Kieran Jennings , Jason Lindholm , and Deborah Papushak , for appellee.

Timothy J. McGinty , Cuyahoga County Prosecuting Attorney, and Mark R. Greenfield , Assistant Prosecuting Attorney, for appellants Cuyahoga County Fiscal Officer and Cuyahoga County Board of Revision.

Kadish, Hinkel & Weibel, Kevin M. Hinkel , Rita M. Jarrett , and John P. Desimone , for appellant Orange City School District Board of Education.

FRENCH, J., dissents with an opinion in which KENNEDY, J., joins.

{¶ 1} This real-property-valuation case concerns the proper valuation for tax year 2009 — and potentially 2010 and 2011 also — of a residential property in Cuyahoga County. The property owner, appellee, Jill Cannata, trustee, presented an appraisal report along with the testimony of the appraiser before appellant...

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