Frederick Building Co. v. Board of Revision

This case came before the Board of Tax Appeals upon appeal from an order of the Board of Eevision of Cuyahoga County finding the taxable value of the property in question to be $47,300, a reduction from the amount of $173,840, which was the taxable value originally assigned to the property by the Cuyahoga County Auditor for the tax year 1965.

To its own determination of the common level of assessment of 39% for Cuyahoga County, the board added 3.9%, i. e., 10% of 39%, in computing the taxable value of the property. Thus, the board assessed the property at *61$47,190, which is 42.9% of the…