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MOSKOWITZ v. CUYAHOGA CTY. BD. OF REVISION

No. 2015-0313.

150 Ohio St.3d 69 (2017)

2017-Ohio-4002

MOSKOWITZ, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 30, 2017.

Attorney(s) appearing for the Case

J. Alex Morton , for appellant.

Michael C. O'Malley , Cuyahoga County Prosecuting Attorney, and Reno J. Oradini Jr. , Assistant Prosecuting Attorney, for appellees.

O'CONNOR, C.J., and O'DONNELL, KENNEDY, FRENCH, O'NEILL, FISCHER, and DEWINE, JJ., concur.

{¶ 1} Appellant, Marvin Moskowitz, after successfully obtaining from appellee Cuyahoga County Board of Revision ("BOR") a property-value reduction for tax year 2012 from $148,800 to $60,000, appealed to the Board of Tax Appeals ("BTA"), seeking a further reduction to $25,000. The BTA upheld the BOR's value, and on appeal to...

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