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YANEGA v. CTY. BD. OF REVISION

No. 2017-1352.

124 N.E.3d 806 (2018)

156 Ohio St.3d 203

2018-Ohio-5208

YANEGA, Appellee, v. CUYAHOGA COUNTY BOARD OF REVISION et al., Appellants.

Supreme Court of Ohio.

Decided December 27, 2018.

Attorney(s) appearing for the Case

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs , Cleveland, for appellee.

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

{¶ 1} The Cuyahoga County Board of Revision ("BOR") and the Cuyahoga County fiscal officer (collectively, "the county") appeal from a decision of the Board of Tax Appeals ("BTA") that reduced the taxable value of a piece of property for tax year 2015. The BTA performed a two-stage reduction: it reduced the taxable value...

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