Legal Opinion
Pavilonis v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
Decided April 19, 2018No. 2015-1386PublishedCited by 2 opinions
1Per curiam
*18 {¶ 1} This case involves residential property in Euclid owned by appellee, Jillian Pavilonis. She challenged appellant Cuyahoga County fiscal officer's valuation of the property for tax year 2013. Appellant Cuyahoga County Board of Revision ("BOR") rejected her claim and retained the fiscal officer's valuation. On appeal, the Board of Tax Appeals ("BTA") reversed, reducing the valuation based on a written appraisal. The fiscal officer and the BOR (collectively, "the county") jointly appeal to this court.
{¶ 2} The county presents two issues for review. It first argues that Pavilonis's…
Also in this document: Dissent · O'Donnell; Dissent · O'Donnell.
2Cases cited9 opinions
- Belvedere Condominium Unit Owners' Ass'n v. R.E. Roark Companies, Inc.Ohio Supreme Court · 1993
- Akron City School District Board of Education v. Summit County Board of RevisionOhio Supreme Court · 2014
- Olmsted Falls Board of Education v. Cuyahoga County Board of RevisionOhio Supreme Court · 2009
- Plain Local Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2011
- Cincinnati School District Board of Education v. Hamilton County Board of RevisionOhio Supreme Court · 2010
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3Cited by2 opinions
- West Carrollton City Schools Bd. of Edn. v. Montgomery Cty. Bd. of RevisionOhio Court of Appeals · 2018
- West Carrollton City Schools Bd. of Edn. v. Montgomery Cty. Bd. of RevisionOhio Court of Appeals · 2018