Yanega v. Cuyahoga Cnty. Bd. of Revision
Ohio Supreme Court
1Opinion of the CourtDeWine, J.
*203{¶ 1} The Cuyahoga County Board of Revision ("BOR") and the Cuyahoga County fiscal officer (collectively, "the county") appeal from a decision of the Board of Tax Appeals ("BTA") that reduced the taxable value of a piece of property for tax year 2015. The BTA performed a two-stage reduction: it reduced the taxable value from $66,000 to $48,000 *808and then imposed an additional 10 percent reduction to arrive at a value of $43,210. The notice of appeal filed by the county did not challenge the initial reduction to $48,000; thus, we lack jurisdiction to consider the challenge to that reduction that…
Also in this document: Dissent.
2Cases cited9 opinions
- American Restaurant & Lunch Co. v. GlanderOhio Supreme Court · 1946
- Midwest Fireworks Manufacturing Co. v. Deerfield Township Board of Zoning AppealsOhio Supreme Court · 2001
- Norandex, Inc. v. LimbachOhio Supreme Court · 1994
- Newman v. LevinOhio Supreme Court · 2008
- Cincinnati School District Board of Education v. Hamilton County Board of RevisionOhio Supreme Court · 1996
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