Legal Opinion

Warrensville Hts. City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)

Ohio Supreme Court

Decided December 7, 2017No. 2015-0633PublishedCited by 13 opinions

1Per curiam

*278 {¶ 1} In Warrensville Hts. City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision , 145 Ohio St.3d 115 , 2016-Ohio-78 , 47 N.E.3d 144 (" Warrensville Hts. City School Dist. I "), we affirmed the decision of the Board of Tax Appeals ("BTA") holding that the sale of Thistledown Racetrack and related assets for $43 million in July 2010 did not establish the true value of the real property for tax year 2010. We concluded that the sale occurred at auction and was a forced sale under R.C. 5713.04. Id. at ¶ 21-23. We held that the BTA reasonably and lawfully valued the real property at…

2Cases cited7 opinions

  1. Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
  2. Whitehead v. General Telephone Co.Ohio Supreme Court · 1969
  3. Superior's Brand Meats, Inc. v. LindleyOhio Supreme Court · 1980
  4. HealthSouth Corp. v. TestaOhio Supreme Court · 2012
  5. Olmsted Falls Board of Education v. Cuyahoga County Board of RevisionOhio Supreme Court · 2009

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3Cited by13 opinions

  1. Lowe's Home Ctrs., Inc. v. Washington Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2018
  2. Harrah's Ohio Acquisition Co., L.L.C. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2018
  3. Lundeen v. Turner (Slip Opinion)Ohio Supreme Court · 2021
  4. State v. C.H.Ohio Court of Appeals · 2019
  5. Teays Valley Local School Dist. Bd. of Edn. v. StruckmanOhio Court of Appeals · 2023

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