Aspinwall v. Mentor Board of Tax Review

Grendell, Judge.

{¶1} This is an accelerated calendar appeal. Plaintiffs, James and Toni Aspinwall (“appellants”), appeal the November 20, 2000 judgment entry by the Lake County Court of Common Pleas, dismissing their administrative appeal in favor of the city of Mentor (“Mentor”), the Mentor Board of Tax Review, and the Central Collection Agency (“CCA”). Defendants are collectively referred to as “appellees” in some instances. For the following reasons, we affirm in part, reverse in part, and remand the lower court’s judgment consistent with this opinion.

{¶2} In 1995, appellants won a…