Legal Opinion
Specialty Restaurants Corp. v. Cuyahoga Cty. Bd. of Revision
Ohio Supreme Court
Decided August 21, 2002No. 2001-1352PublishedCited by 7 opinions
1Opinion of the Court
[This decision has been published in Ohio Official Reports at 96 Ohio St.3d 170.] SPECIALTY RESTAURANTS CORPORATION ET AL., APPELLANTS, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Specialty Restaurants Corp. v. Cuyahoga Cty. Bd. of Revision,
2002-Ohio-4032.] Taxation—Real property valuation—Complaint dismissed, when—“Filing” for purposes of the prohibition of R.C. 5715.19(A)(2) against a second filing in the same interim period, construed and applied. (No. 2001-1352—Submitted July 24, 2002—Decided August 21, 2002.) APPEAL from the Board of Tax Appeals, No. 00-A-1588.…
2Cases cited4 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Soltesiz v. TracyOhio Supreme Court · 1996
- Elkem Metals Co., L.P. v. Washington Cty. Bd. of RevisionOhio Supreme Court · 1998
- Specialty Restaurants Corp. v. Cuyahoga County Board of RevisionOhio Supreme Court · 2002
3Cited by7 opinions
- State v. BollarOhio Supreme Court · 2022
- Worthington City Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2009
- State ex rel. Plain Dealer Publishing Co. v. City of ClevelandOhio Supreme Court · 2005
- State v. BortreeOhio Supreme Court · 2022
- Madyda v. Ohio Dept. of Pub. SafetyOhio Court of Appeals · 2024
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