BRECKSVILLE-BROADVIEW HTS. v. BD. OF REV.

No. 103015.

66 N.E.3d 107 (2016)

2016-Ohio-3166

BRECKSVILLE-BROADVIEW HEIGHTS BOARD OF EDUCATION, et al., Appellees v. CUYAHOGA COUNTY BOARD OF REVISION, et al., Appellees. [Appeal By: TMMC OHIO, L.L.C.].

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

May 26, 2016.


Attorney(s) appearing for the Case

William J. Day , Joseph A. Balbier , Broadview Heights, OH, for Appellant.

William E. Blackie III , Fisher & Phillips LLP, Broadview Heights, OH, for Appellee Brecksville-Broadview Heights Board of Education.

Timothy J. McGinty , Cuyahoga County Prosecutor By: Reno J. Oradini , Assistant Prosecuting Attorney, Cleveland, OH, for Appellee Cuyahoga County Board of Revision.

Mike DeWine , Ohio Attorney General, Columbus, OH, for Appellee Ohio Tax Commissioner.

Before: KEOUGH, P.J., E.A. GALLAGHER, J., and McCORMACK, J.


{¶ 1} Appellant TMMC Ohio, L.L.C. ("TMMC") appeals from a decision of the Board of Tax Appeals reversing the Cuyahoga County Board of Revision's ("BOR") valuation, for tax purposes, of a parcel of vacant commercial property owned by TMMC and reinstating the higher valuation of the property assessed by the...

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