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SPIRIT MASTER FUNDING IX v. BD. OF REVISION

No. 107382.

135 N.E.3d 371 (2019)

2019-Ohio-1349

SPIRIT MASTER FUNDING IX, L.L.C., et al., Plaintiffs-Appellants/Cross-Appellees v. CUYAHOGA COUNTY BOARD OF REVISION, et al., Defendants-Appellees/Cross-Appellants.

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

RELEASED AND JOURNALIZED: April 11, 2019.

Attorney(s) appearing for the Case

Todd W. Sleggs , Cleveland, for appellant/cross-appellee.

John P. Desimone Lakewood , and Kevin M. Hinkel , Cleveland, for appellee/cross-appellant.

JOURNAL ENTRY AND OPINION

{¶ 1} This matter arises from the decision of the Board of Tax Appeals ("BTA") affirming the Cuyahoga County Board of Revision's ("BOR") 2015 valuation of parcel number 901-01-064. Property owner Spirit Master Funding IX, L.L.C. ("Spirit Master") appeals, assigning...

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