Legal Opinion
Simmons v. Cuyahoga Cty. Bd. of Revision
Ohio Supreme Court
Decided February 10, 1998No. 1997-0765PublishedCited by 5 opinions
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 81 Ohio St.3d 47.] SIMMONS, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Simmons v. Cuyahoga Cty. Bd. of Revision,
1998-Ohio-443.] Taxation—Real property valuation—Where Board of Tax Appeals rejects the evidence presented to it as not being competent and probative or credible, and there is no evidence from which the BTA can independently determine value, it may approve the board of revision’s valuation, without the board of revision’s presenting any evidence. (No. 97-765—Submitted October 28,…
2Cases cited10 opinions
- R.R.Z. Associates v. Cuyahoga County Board of RevisionOhio Supreme Court · 1988
- Youngstown Sheet & Tube Co. v. Mahoning County Board of RevisionOhio Supreme Court · 1981
- Witt Co. v. Hamilton County Board of RevisionOhio Supreme Court · 1991
- Simmons v. Cuyahoga County Board of RevisionOhio Supreme Court · 1998
- Amsdell v. Cuyahoga County Board of RevisionOhio Supreme Court · 1994
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3Cited by5 opinions
- Knickerbocker Properties, Inc. XLII v. Delaware County Board of RevisionOhio Supreme Court · 2008
- Columbus City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Supreme Court · 2001
- Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of RevisionOhio Supreme Court · 1998
- 6800 Avery Rd., L.L.C. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2018
- Colerain Capital, L.L.C. v. Hamilton Cty. Aud.Ohio Court of Appeals · 2023