Brooklyn Acres Mutual Homes, Inc. v. Cuyahoga County Board of Revision

Harper, Judge.

Plaintiff-appellant, Brooklyn Acres Mutual Homes, Inc. (“BAMH”), is a housing cooperative with its land and buildings located within the separate taxing/school districts of the cities of Cleveland and Brooklyn. The Cuyahoga County Auditor, for the 1991 tax year, set respective taxable values of $2,263,490 and $2,012,960 for the properties. These values represented thirty-five percent of the true value of the property — $6,467,110 in Cleveland and $5,751,310 in Brooklyn.

BAMH filed complaints with the Cuyahoga County Board of Revision (“the BOR”) on March 2, 1992, seeking a…