Cleveland Board of Education v. Cuyahoga County Board of Revision

The BTA found that neither party had sustained its burden of proof, and that the true value of the subject property was the amount determined by the board of revision, $7,940,020. We affirm.

*337Roc Syl argues that the BTA failed to set forth the reasons for its decision. However, that issue is not properly before us because it was not raised in Roc Syl’s notice of appeal. Columbus Bd. of Edn. v. J.C. Penney Properties, Inc. (1984), 11 Ohio St.3d 203, 204-205, 11 OBR 521, 522, 465 N.E.2d 48, 49.

Roc Syl also complains that the BTA misread Alliance Towers, Ltd. v. Stark Cty. Bd. of Revision (1988),…