North Olmsted Board of Education v. Cuyahoga County Board of Revision

Timothy E. McMonagle, Judge.

Plaintiff-appellant North Olmsted Board of Education (“appellant”) appeals the determination of the Ohio Board of Tax Appeals (“BTA”) wherein the BTA denied appellant’s “Motion to Vacate Decision of the Cuyahoga County Board of Revision and Dismiss BTA’s Complaint No. 95-T-119” and found that defendantappellee Toys R Us, Inc. had standing to bring a complaint for decrease in property valuation before the board of revision. For the reasons stated below, we reverse the decision and order of the BTA and vacate the decision of the Cuyahoga County Board of Revision as…