Case Title: Westlake Land Co. v. Cuyahoga Cty. Bd. of Revision

Citation: 1999-Ohio-339

Docket Number: 19982476

State: ohio

Court: Ohio Supreme Court

Date: 1999-06-30T00:00:00Z

Document:
[Cite as Westlake Land Co. v. Cuyahoga Cty. Bd. of Revision, ___ Ohio St.3d ___, 1999-Ohio-
339.] 
 
 
 
 
WESTLAKE LAND CO., APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION ET 
AL., APPELLEE; WESTLAKE BOARD OF EDUCATION, APPELLANT. 
[Cite as Westlake Land Co. v. Cuyahoga Cty. Bd. of Revision (1999), ___ Ohio 
St.3d ___.] 
Taxation — Real property valuation — Court of appeals’ decision affirmed on 
authority of Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. 
of Revision. 
(No. 98-2476 — Submitted May 26, 1999 — Decided June 30, 1999.) 
APPEAL from the Board of Tax Appeals, No. 98-A-482. 
 
This cause is now before the court upon an appeal as of right. 
__________________ 
 
Ulmer & Berne, L.L.P., and Bill J. Gagliano, for appellant. 
__________________ 
 
Per Curiam.  We affirm this decision on the authority of Worthington City 
School Dist. Bd. of Edn. v.  Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 
156, 707 N.E.2d 499. 
Decision affirmed. 
 
MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER and COOK, JJ., 
concur. 
 
LUNDBERG STRATTON, J., dissents. 
__________________ 
 
LUNDBERG STRATTON, J., dissenting.  I respectfully dissent for the reasons 
set forth in my concurrence in part and dissent in part in Worthington City School 
Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 161, 
707 N.E.2d 499, 503.