Bedford Board of Education v. Cuyahoga County Board of Revision

*450{¶ 1} The consolidated appeals before us concern the valuation of an improved parcel of land, which is one of several parcels that, together, contain a strip mall. The tax years at issue are 2002 (case No. 2005-2311) and 2003 (case No. 2006-1686), and the parcel contains a string of small stores sandwiched between two anchor stores: Levin Furniture and Sam’s Club. The anchor stores are not located on the parcel at issue, though a portion of the common parking lot is on the parcel. Appellant, First Interstate Hawthorne, Ltd. Partnership (“First Interstate”), owns the parcel and asserts that…