Legal Opinion
S. Euclid/Lyndhurst Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision
Ohio Supreme Court
Decided January 17, 1996No. 1994-1726PublishedCited by 1 opinion
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 74 Ohio St.3d 314.] SOUTH EUCLID/LYNDHURST BOARD OF EDUCATION, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION; C.I.A. PROPERTIES, APPELLANT. [Cite as S. Euclid/Lyndhurst Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision,
1996-Ohio-165.] Taxation—Real property valuation—Sale/leaseback transaction—Best evidence of property’s value—Review by Board of Tax Appeals of independent appraisal based upon factors other than the sale price is appropriate when it is shown that sale price does not reflect true value. (No. 94-1726—Submitted September…
2Cases cited9 opinions
- Hawthorn Mellody, Inc. v. LindleyOhio Supreme Court · 1981
- Ratner v. Stark County Board of RevisionOhio Supreme Court · 1986
- Wolf v. Board of RevisionOhio Supreme Court · 1984
- Dinner Bell Meats, Inc. v. Cuyahoga County Board of RevisionOhio Supreme Court · 1984
- Nucorp, Inc. v. Montgomery County Board of RevisionOhio Supreme Court · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- N. Olmsted Bd. of Edn. v. Cuyahoga Cty. Bd. of RevisionOhio Supreme Court · 1996