South Euclid/Lyndhurst Board of Education v. Cuyahoga County Board of Revision

C.I.A. Properties argues that (1) the BTA should have found the sale to be the best evidence of the property’s value, (2) the BOE did not establish an increase in the true value of the property, (3) the BOE appraised the property according to its current use and not according to its exchange value, and (4) the BOE’s complaint should be dismissed because it attached copies of two different decisions to its notice of appeal. Since we disagree with all of these contentions, we affirm the BTA’s decision.

As to the first claim, in Ratner v. Stark Cty. Bd. of Revision (1986), 23 Ohio St.3d 59, 23…