Gates Mills Club Development Co. v. Cuyahoga County Board

The decision of the BTA was neither unreasonable nor unlawful and it is affirmed.

Mayfield claims that the BTA abused its discretion in not waiving the administrative rule permitting voluntary dismissals and that the rule cannot be applied without regard to the underlying circumstances relative to material misrepresentation. Mayfield argues that in these circumstances fundamental fairness requires the BTA to make a de novo valuation of the property. Gates Mills contends that Ohio Adm.Code 5717-1-16 permits a voluntary dismissal and nothing presented by Mayfield prohibits it.

Mayfield could have…