Case Title: Middleton v. Cuyahoga Cty. Bd. of Revision

Citation: 1996-Ohio-97

Docket Number: 19942399

State: ohio

Court: Ohio Supreme Court

Date: 1996-01-10T00:00:00Z

Document:
MIDDLETON, APPELLANT, V. CUYAHOGA COUNTY BOARD OF REVISION ET AL., 
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APPELLEES. 
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[Cite as Middleton v. Cuyahoga Cty. Bd. of Revision (1996), ___ Ohio St.3d ___.] 
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Taxation -- Real property valuation -- Party does not have standing to file a 
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complaint seeking a decrease in the value of property owned by another -- 
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R.,C. 5715.13, construed and applied. 
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(Nos. 94-2399, 94-2534, 95-300 and 95-463 -- Submitted December 6, 1995 
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-- Decided January 10, 1996.) 
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APPEALS from the Board of Tax Appeals, Nos. 94-P-158, 94-K-468, 94-K-
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1137 and 94-D-1126. 
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______________ 
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David J. Middleton, pro se. 
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Stephanie Tubbs Jones, Cuyahoga County Prosecuting Attorney, and 
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Marilyn Barkley Cassidy, Assistant Prosecuting Attorney, for appellees Cuyahoga 
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County Board of Revision and Cuyahoga County Auditor. 
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Armstrong, Mitchell & Damiani, Timothy J. Armstrong and Victor V. 
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Anselmo, for appellee Cleveland Board of Education in case Nos. 94-2399 and 95-
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300. 
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2
 
Kelly, McCann & Livingstone and Robert A. Brindza, for appellee 
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Cuyahoga Heights Board of Education in case No. 94-2534. 
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Kadish & Bender, Kevin M. Hinkel and David G. Lambert, for appellee 
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Board of Education for the Berea City School District in case No. 95-463. 
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Rosenzweig, Schulz & Gillombardo Co., L.P.A., and Bill J. Gagliano, urging 
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affirmance for amicus curiae, Westlake Board of Education in case No. 94-2399. 
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_____________ 
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Case Nos. 94-2399, 94-2534, 95-300 and 95-463 are consolidated. 
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The decisions of the Board of Tax Appeals are affirmed on the authority of 
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Middleton v. Cuyahoga Cty. Bd. of Revision (1996), ___ Ohio St.3d ___, ___ 
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N.E.2d ___, decided today. 
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MOYER, C.J., DOUGLAS, WRIGHT, RESNICK, F.E. SWEENEY, PFEIFER and 
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COOK, JJ., concur. 
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