Developers Diversified Ltd. v. Cuyahoga Cty. Bd. of Revision

[This opinion has been published in Ohio Official Reports at 84 Ohio St.3d 32.] DEVELOPERS DIVERSIFIED LTD. ET AL., APPELLEES, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES; NORTH OLMSTED BOARD OF EDUCATION, APPELLANT. [Cite as Developers Diversified Ltd. v. Cuyahoga Cty. Bd. of Revision,

1998-Ohio-683.] Taxation–Real property valuation–Only one complaint as to valuation may be filed during an interim period–Exceptions–Improvements to real property–Rezoning is not an improvement to real property. (No. 97-2329—Submitted October 13, 1998—Decided December 2, 1998.) APPEAL from the Board…