Olmsted Falls Village Assn. v. Cuyahoga Cty. Bd. of Revision

[This opinion has been published in Ohio Official Reports at 75 Ohio St.3d 552.] OLMSTED FALLS VILLAGE ASSOCIATION, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION; OLMSTED FALLS BOARD OF EDUCATION, APPELLEE. [Cite as Olmsted Falls Village Assn. v. Cuyahoga Cty. Bd. of Revision,

1996-Ohio-456.] Taxation—Valuation of apartment complex—Board of Tax Appeals’ decision reversed and remanded when it is based on evidence that did not value the property as of the tax lien date. (No. 95-839—Submitted December 14, 1995—Decided June 5, 1996.) APPEAL from the Board of Tax Appeals, No. 93-X-998.…