Case Name: Ross et al., Appellants, v. Cuyahoga County Board of Revision et al., Appellees
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 2015-08-28
Citations: 146 Ohio St. 3d 12
Docket Number: No. 2013-1951
Parties: Ross et al., Appellants, v. Cuyahoga County Board of Revision et al., Appellees.
Judges: O’Connor, C.J., and Pfeifer, O’Donnell, Lanzinger, and O’Neill, JJ., concur.
Reporter: Ohio State Reports, Third Service
Volume: 146
Pages: 12–13

Head Matter:
Ross et al., Appellants, v. Cuyahoga County Board of Revision et al., Appellees.
2015-Ohio-3443.]
(No. 2013-1951
— Submitted January 13, 2015
— Decided August 28, 2015.)
J. Alex Morton, for appellants.
Timothy J. McGinty, Cuyahoga County Prosecuting Attorney, and Reno J. Oradini Jr., Assistant Prosecuting Attorney, for appellees.

Opinion:
Per Curiam.
{¶ 1} The decision of the Board of Tax Appeals ("BTA") is vacated and the cause is remanded for further proceedings in light of Schwartz v. Cuyahoga Cty. Bd. of Revision, 143 Ohio St.3d 496, 2015-Ohio-3431, 39 N.E.3d 1223, which addressed a property located in close proximity to the property at issue here and which held that a recent arm's-length sale price of $5,000 was the value of the property. On remand, the BTA shall consider the $5,000 válue of the Schwartz property along with all the other evidence currently in the record to determine the value of the property at issue.
Decision vacated and cause remanded.
O'Connor, C.J., and Pfeifer, O'Donnell, Lanzinger, and O'Neill, JJ., concur.
Kennedy and French, JJ., dissent.