Schwartz v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
1Per curiam
{¶ 1} This case involves a dispute over the value of a two-family dwelling in Cuyahoga County. Appellant, Fred P. Schwartz, purchased the property from the Secretary of the United States Department of Housing and Urban Development (“HUD”) for $5,000 in October 2011. The county fiscal officer valued the property at $126,800 for tax year 2011, and Schwartz sought a reduction to $30,000. The Cuyahoga County Board of Revision (“BOR”) retained the fiscal officer’s valuation, and the Board of Tax Appeals (“BTA”) affirmed.
{¶ 2} Schwartz appealed and now argues that the BTA acted unreasonably and…
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