Goldberg v. Board of Revision

The issue before the court is whether the Board of Tax Appeals has properly interpreted and followed the order of this court.

*140Sarah R. Goldberg owns business property in Cleveland, Ohio. The fair market value of that property was agreed upon by the parties to be $42,600. It is undisputed in the record that the prevailing average ratio of assessed value to fair market value of all real property in Cuyahoga County is approximately 40%.

The board assessed the Goldberg property at 52% of its agreed fair market value. This was undisputed in the record to be the prevailing average ratio of assessed…