Citizens Building Co. v. Board of Revision

By the Court.

These two appeals from the Board •of Tax Appeals involve the valuation of the Citizens Building located at 850 Euclid avenue, Cleveland, Ohio, for the year 1937 for the purpose of taxation. They were argued and submitted together in this court. The .appellant in No. 29166, The Citizens Building Company of Cleveland, filed its complaint regarding valuation as lessee under a 99-year leasehold running from 1923, and the appellant in No. 29167, The National City Bank of Cleveland, trustee, filed its complaint for and on behalf of the land trust certificate holders.

The property was…