Legal Opinion

Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision

Ohio Supreme Court

Decided June 24, 1998No. 1997-1112PublishedCited by 5 opinions

1Opinion of the Court

[This opinion has been published in Ohio Official Reports at 82 Ohio St.3d 193.] SALEM MEDICAL ARTS AND DEVELOPMENT CORPORATION, APPELLANT, v. COLUMBIANA COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision,

1998-Ohio-248.] Taxation—Real property—Valuation of office building and adjacent parcels of land leased to healthcare professionals—Board of Tax Appeals’ decision as to property’s value affirmed when owner fails to meet its burden of proving a right to a reduction in value—Board’s denial of motion for sanctions reversed and…

2Cases cited7 opinions

  1. Salem Medical Arts & Development Corp. v. Columbiana County Board of RevisionOhio Supreme Court · 1998
  2. Snavely v. Erie County Board of RevisionOhio Supreme Court · 1997
  3. Itskin v. Restaurant Food Supply Co.Ohio Court of Appeals · 1982
  4. Westlake Medical Investors, L.P. v. Cuyahoga County Board of RevisionOhio Supreme Court · 1996
  5. Brannon v. TroutmanOhio Court of Appeals · 1992

2 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Columbus City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Supreme Court · 2001
  2. Rover Pipeline, L.L.C. v. HarrisOhio Supreme Court · 2025
  3. Snider Crossing L.L.C. v. Warren Cty. Bd. of Rev.Ohio Court of Appeals · 2025
  4. Gahanna-Jefferson Pub. Schools Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Supreme Court · 2000
  5. Tanio v. Ultimate WashOhio Court of Appeals · 2013

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