Legal Opinion

TBC Westlake, Inc. v. Hamilton Cty. Bd. of Revision

Ohio Supreme Court

Decided February 10, 1998No. 1997-0646PublishedCited by 7 opinions

1Opinion of the Court

[This opinion has been published in Ohio Official Reports at 81 Ohio St.3d 58.] TBC WESTLAKE, INC., APPELLEE, v. HAMILTON COUNTY BOARD OF REVISION; RHODES, HAMILTON COUNTY AUDITOR, ET AL., APPELLANTS. [Cite as TBC Westlake, Inc. v. Hamilton Cty. Bd. of Revision,

1998-Ohio-445.] Taxation—Real property—Valuation of two adjacent office buildings by Board of Tax Appeals—Board of Tax Appeals’ attorney-examiner’s report is not a public record — Judicial mental process privilege—Weighing evidence and granting credibility to witnesses is BTA’s statutory job—BTA’s determination of basic factual matters…

2Cases cited36 opinions

  1. United States v. MorganSupreme Court of the United States · 1941
  2. Morgan v. United StatesSupreme Court of the United States · 1938
  3. Morgan v. United StatesSupreme Court of the United States · 1936
  4. United States v. MorganSupreme Court of the United States · 1939
  5. United States v. International Building Co.Supreme Court of the United States · 1953

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3Cited by7 opinions

  1. State ex rel. Leslie v. Ohio Housing Finance AgencyOhio Supreme Court · 2005
  2. State ex rel. Nix v. ClevelandOhio Supreme Court · 1998
  3. State Ex Rel. Ross v. Crawford County Board of ElectionsOhio Supreme Court · 2010
  4. Beachland Ents., Inc. v. Cleveland Bd. of Rev.Ohio Court of Appeals · 2013
  5. Walker v. Muskingum Watershed Conservancy Dist., 2007 Ap 01 0005 (8-7-2008)Ohio Court of Appeals · 2008

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