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MANN v. CUYAHOGA CTY. BD. OF REVISION

No. 2015-1432.

152 Ohio St.3d 197 (2017)

2017-Ohio-8820

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

Supreme Court of Ohio.

Decided December 6, 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.

{¶ 1} In this appeal, appellant, Sam Mann, challenges a decision by the Board of Tax Appeals ("BTA") denying his request to reduce the value of residential property he owned during the 2013 tax year. Mann presents eight propositions of law for our consideration. We conclude that the BTA erred in one respect — namely...

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