Willoughby Terminals Co. v. Mummey

These cases were consolidated for hearing and disposition on an appeal from the decision of the Board of Revision pursuant to Section 5717.05, Revised Code. The appeals arise from two complaints, designated by the Board as Complaint Nos. 39 and 40. Complaint No. 39 relates to property owned by the Willonghby Terminals Company. Complaint No. 40 relates to property owned by Nellie C. Moore. The latter fee interest is subject to a permanent lease to the Willough-by Terminals Company. The presence of this lease justified a consolidation of the cases since it appears that, for tax evaluation…