Title: Cuyahoga Hts. Local School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision

State: ohio

Issuer: Ohio Supreme Court

Document:

[Cite as Cuyahoga Hts. Local School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 111 
Ohio St.3d 1216, 2006-Ohio-5609.] 
 
1 
 
 
CUYAHOGA HEIGHTS LOCAL SCHOOL DISTRICT BOARD OF EDUCATION, 
APPELLEE, ET AL. v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., 
APPELLEES; FOGG BROOKLYN HEIGHTS, L.L.C., APPELLANT. 
[Cite as Cuyahoga Hts. Local School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of 
Revision, 111 Ohio St.3d 1216, 2006-Ohio-5609.] 
Appeal from Board of Tax Appeals — Tax Commissioner not named as appellee 
and not served with notice of appeal — Appeal dismissed on the authority 
of Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision. 
(No. 2006-1113 — Submitted August 9, 2006 — Decided November 1, 2006.) 
APPEAL from the Board of Tax Appeals, 
Nos. 2003-H-601, 2003-H-602, 2003-H-604, 2003-H-605, 2003-H-606, 2003-H-
607, 2003-H-611, and 2003-H-612. 
__________________ 
{¶ 1} The appeal is dismissed, sua sponte, on the authority of Olympic 
Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-
4091, 852 N.E.2d 178. 
 
MOYER, C.J., RESNICK, LUNDBERG STRATTON, O’CONNOR, O’DONNELL 
and LANZINGER, JJ., concur. 
 
PFEIFER, J., dissents for the reason stated in his dissent in Olympic Steel, 
Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 
852 N.E.2d 178, ¶ 5. 
__________________ 
 
Wayne E. Petkovic, for appellant. 
 
Britton, Smith, Peters & Kalail Co., L.P.A., and Karrie M. Kalail, for 
appellee Cuyahoga Heights Local School District Board of Education. 
______________________