Dinner Bell Meats, Inc. v. Cuyahoga County Board of Revision

The two issues presented by this appeal are, first, whether' the Board of Tax Appeals unreasonably or unlawfully based its valuation determination upon the appraisal submitted on behalf of the Cleveland Board of Education, and second, whether the decision of the Board of Tax Appeals regarding the amount of functional and economic obsolescence was so erroneous as to be unreasonable or unlawful.

Section 2, Article XII of the Ohio Constitution requires that “[l]and and improvements thereon shall be taxed by uniform rule according to value. * * *” In State, ex rel. Park Invest. Co., v. Bd. of Tax…