Gates Mills Club Dev. Co. v. Cuyahoga Cty. Bd. of Revision

GATES MILLS CLUB DEVELOPMENT COMPANY, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL.; MAYFIELD HEIGHTS BOARD OF EDUCATION, APPELLANT. [Cite as Gates Mills Club Dev. Co. v. Cuyahoga Cty. Bd. of Revision (1992), 64 Ohio St.3d 198.] Taxation — Board of Tax Appeals does not abuse its discretion in not waiving Ohio Adm.Code 5717-1-16, which permits voluntary dismissals of appeals to the board before commencement of the hearing. (No. 91-1257 — Submitted March 26, 1992 — Decided July 22, 1992.) APPEAL from the Board of Tax Appeals, No. 90-H-465. Per Curiam. This appeal involves a procedural…