City of Cleveland v. Budget Commission of Cuyahoga County

This court previously reversed and remanded the prior Board of Tax Appeals’ (board) decision for a failure to set out adequate reasons supported by evidence for its findings. The board’s present decision simply ignores our prior directive (47 Ohio St. 2d 27) *102and perpetuates this void. The board has cavalierly attempted to justify its findings behind a fabricated screen of mathematical wizardry, reaching the identical amount as originally determined by the board and by the budget commission. An examination of the board’s listing of the dollar figures for the various items held not to be needs,…