Title: Mentor Exempted Village School Dist. Bd. of Edn. v. Lake Cty. Bd. of Revision

State: ohio

Issuer: Ohio Supreme Court

Document:

[Cite as Mentor Exempted Village School Dist. Bd. of Edn. v. Lake Cty. Bd. of Revision, 111 
Ohio St.3d 1218, 2006-Ohio-5613.] 
 
 
MENTOR EXEMPTED VILLAGE SCHOOL DISTRICT BOARD OF EDUCATION, 
APPELLEE, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES; AMETCO 
PROPERTIES, INC., APPELLANT. 
[Cite as Mentor Exempted Village School Dist. Bd. of Edn. v. Lake Cty. Bd. of 
Revision, 111 Ohio St.3d 1218, 2006-Ohio-5613.] 
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 and Berea City 
School Dist. v. Cuyahoga Cty. Bd. of Revision. 
(No. 2006-1145 — Submitted August 9, 2006 — Decided November 1, 2006.) 
APPEAL from the Board of Tax Appeals, No. 2005-M-603. 
__________________ 
{¶ 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, and Berea City School Dist. v. Cuyahoga Cty. Bd. of 
Revision, 111 Ohio St.3d 1219, 2006-Ohio-5601, ___ N.E.2d ___. 
 
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. 
__________________ 
 
Sternberg & Zeid Co., L.P.A., and David J. Sternberg, for appellant. 
 
Brindza, McIntyre & Seed, L.L.P., Robert A. Brindza, and David A. Rose, 
for appellee Mentor Exempted Village School District Board of Education. 
______________________ 
SUPREME COURT OF OHIO 
2 
 
Charles E. Coulson, Lake County Prosecuting Attorney, and Eric A. 
Condon, Assistant Prosecuting Attorney, for appellees Lake County Board of 
Revision and Lake County Auditor. 
______________________