Strongsville Board of Education v. Cuyahoga County Board of Revision

Strongsville, first, argues that the BTA should have valued the two main shopping buildings as individual shopping centers. It claims that each building is an economic unit and that the BTA should have sought the highest possible value for the complex. We disagree.

In Park Ridge Co. v. Franklin Cty. Bd. of Revision, supra, paragraph two of the syllabus, we stated:

“The true value for real property may well depend on its potential use as an economic unit. That unit may include multiple parcels, or it may be a part of a larger parcel, on the auditor’s records. The boundaries of that unit may…