Legal Opinion
Julia Realty, Ltd. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
Decided June 27, 2018No. 2016-0541PublishedCited by 2 opinions
1Per curiam
*757 *262 {¶ 1} This is a real-property tax case on appeal from the Board of Tax Appeals ("BTA"). Appellant, Julia Realty, Ltd., the property's owner, challenges the BTA's application of collateral estoppel to its continuing complaint for tax years 2013 and 2014.
{¶ 2} In February 2013, Julia Realty purchased the property at issue through an auction sale for $367,500. In its original complaint for tax year 2012 (a reappraisal year in Cuyahoga County), Julia Realty contended that the purchase price constituted the value of the property. Both appellee Cuyahoga County Board of Revision ("the BOR") and…
2Cases cited20 opinions
- Allen v. McCurrySupreme Court of the United States · 1980
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Grava v. Parkman TownshipOhio Supreme Court · 1995
- Whitehead v. General Telephone Co.Ohio Supreme Court · 1969
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3Cited by2 opinions
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