Case Title: Mayfield City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision

Citation: 1999-Ohio-259

Docket Number: 19980451

State: ohio

Court: Ohio Supreme Court

Date: 1999-03-31T00:00:00Z

Document:
[Cite as Mayfield City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 85 Ohio St.3d 
165, 1999-Ohio-259.] 
 
 
 
 
MAYFIELD CITY SCHOOL DISTRICT BOARD OF EDUCATION, APPELLANT; AINTREE 
PARK APARTMENTS, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., 
APPELLEES. 
[Cite as Mayfield City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision 
(1999), 85 Ohio St.3d 165.] 
Taxation — Real property valuation — Counter-complaint signed by school 
board treasurer — Board of Tax Appeals’ decision affirmed on authority 
of Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of 
Revision. 
(No. 98-451 — Submitted February 24, 1999 — Decided March 31, 1999.) 
APPEAL from the Board of Tax Appeals, Nos. 97-G-589 and 97-G-594. 
 
This cause is now before the court upon an appeal as of right. 
__________________ 
 
Kelley, McCann & Livingstone, L.L.P., Fred J. Livingstone and Robert A. 
Brindza, for appellant. 
 
Fred Siegel Co., L.P.A.,  and Annrita S. Johnson, for appellee Aintree Park 
Apartments. 
 
William D. Mason, Cuyahoga County Prosecuting Attorney, and Timothy J. 
Kollin, Assistant Prosecuting Attorney, for appellee Cuyahoga County Board of 
Revision et al. 
__________________ 
 
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, decided today. 
Decision affirmed. 
 
 
2
 
MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY and PFEIFER, JJ., concur. 
 
COOK and LUNDBERG STRATTON, JJ., dissent. 
__________________ 
 
LUNDBERG STRATTON, J., dissenting.  I dissent for the same reasons 
expressed in my dissent in Worthington City School Dist. Bd. of Edn. v. Franklin 
Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 161-165, 707 N.E.2d 499, 503-
505, decided today. 
 
COOK, J., concurs in the foregoing dissenting opinion.