Ross v. Cuyahoga County Board of Revision

51 N.E.3d 578, 146 Ohio St. 3d 12, 2015 Ohio 3443
CourtOhio Supreme Court
DecidedAugust 28, 2015
DocketNo. 2013-1951
StatusPublished

This text of 51 N.E.3d 578 (Ross v. Cuyahoga County Board of Revision) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ross v. Cuyahoga County Board of Revision, 51 N.E.3d 578, 146 Ohio St. 3d 12, 2015 Ohio 3443 (Ohio 2015).

Opinion

Per Curiam.

{¶ 1} The decision of the Board of Tax Appeals (“BTA”) is vacated and the cause is remanded for further proceedings in light of Schwartz v. Cuyahoga Cty. Bd. of Revision, 143 Ohio St.3d 496, 2015-Ohio-3431, 39 N.E.3d 1223, which addressed a property located in close proximity to the property at issue here and which held that a recent arm’s-length sale price of $5,000 was the value of the property. On remand, the BTA shall consider the $5,000 válue of the Schwartz property along with all the other evidence currently in the record to determine the value of the property at issue.

Decision vacated and cause remanded.

O’Connor, C.J., and Pfeifer, O’Donnell, Lanzinger, and O’Neill, JJ., concur. Kennedy and French, JJ., dissent.

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Related

Schwartz v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)
2015 Ohio 3431 (Ohio Supreme Court, 2015)

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Bluebook (online)
51 N.E.3d 578, 146 Ohio St. 3d 12, 2015 Ohio 3443, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ross-v-cuyahoga-county-board-of-revision-ohio-2015.