Hotel Statler v. Cuyahoga Cty. Bd. of Revision

[This opinion has been published in Ohio Official Reports at 79 Ohio St.3d 299.] HOTEL STATLER ET AL., APPELLANTS, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Hotel Statler v. Cuyahoga Cty. Bd. of Revision,

1997-Ohio-388.] Taxation—Real property valuation by Board of Tax Apeals for tax year 1991 for former hotel converted to office usage and attached parking garage is reasonable and lawful, when. (No. 96-1738—Submitted February 25, 1997—Decided July 30, 1997.) APPEAL from the Board of Tax Appeals, No. 94-S-264. __________________ {¶ 1} A complaint on the valuation of real…