Mayfield City School District Board of Education, Appellant; Aintree Park Apartments, Appellee, v. Cuyahoga County Board of Revision et al., Appellees.

No. 98-451.Supreme Court of Ohio.Submitted February 24, 1999.
Decided March 31, 1999.

[EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.]

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.

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.

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, ___ N.E.2d ___, decided today.

Decision affirmed.

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 i Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 161-165, ___ N.E.2d ___, ___, decided today.

Cook, J., concurs in the foregoing dissenting opinion.