Legal Opinion

Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision

Ohio Supreme Court

Decided August 21, 2002No. 2001-1009 & 2001-1872PublishedCited by 32 opinions

1Opinion of the Court

[This decision has been published in Ohio Official Reports at 96 Ohio St.3d 165.] CLEVELAND ELECTRIC ILLUMINATING COMPANY ET AL., APPELLANTS, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES. SOUTH BROAD COMPANY, LTD., APPELLANT, v. MONTGOMERY COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision,

2002-Ohio-4033.] Taxation—Real property valuation—Boards of revision must certify their actions to all persons listed in R.C. 5715.20, including the Tax Commissioner, to start the running of the appeal time set forth in R.C. 5717.01—…

2Cases cited7 opinions

  1. American Restaurant & Lunch Co. v. GlanderOhio Supreme Court · 1946
  2. Renner v. Tuscarawas County Board of RevisionOhio Supreme Court · 1991
  3. OAMCO v. LindleyOhio Supreme Court · 1987
  4. Board of Education v. Cuyahoga County Board of RevisionOhio Supreme Court · 1973
  5. Board of Education v. Board of RevisionOhio Supreme Court · 1980

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3Cited by32 opinions

  1. Hughes v. Ohio Department of CommerceOhio Supreme Court · 2007
  2. Knickerbocker Properties, Inc. XLII v. Delaware County Board of RevisionOhio Supreme Court · 2008
  3. Colonial Village Ltd. v. Washington County Board of RevisionOhio Supreme Court · 2007
  4. Higbee Co. v. Cuyahoga County Board of RevisionOhio Supreme Court · 2006
  5. Cleveland Mun. School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of RevisionOhio Supreme Court · 2005

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