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