Reserve Building Associates, Ltd. v. McCormack

Nahra, Judge.

Appellant Reserve Building Associates, Ltd. appeals from an order of the Cuyahoga County Court of Common Pleas. In its order, the trial court granted appellee Cleveland Board of Education’s motion to dismiss appellant’s appeal from the decision of the Cuyahoga County Board of Revision. For the reasons which follow, this court reverses the trial court’s order and remands this case for further proceedings.

The record reveals that on March 31, 1992, appellant filed a complaint with the board seeking a reduction of the assessed value for Cuyahoga County Permanent Parcel No. 101-14-010…