WESTLAKE LAND v. CUYAHOGA BD. OF REVISION, 86 Ohio St.3d 34 (1999)

711 N.E.2d 229

Westlake Land Co., Appellee, v. Cuyahoga County Board of Revision et al., Appellee; Westlake Board of Education, Appellant.

No. 98-2476.Supreme Court of Ohio.Submitted May 26, 1999.
Decided June 30, 1999.

APPEAL from the Board of Tax Appeals, No. 98-A-482.

This cause is now before the court upon an appeal as of right.

Ulmer Berne, L.L.P., and Bill J. Gagliano, for appellant.

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Per Curiam.

We affirm this decision on the authority o Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 707 N.E.2d 499.

Decision affirmed.

Moyer, C.J., Douglas, Resnick, F.E. Sweeney, Pfeifer and Cook, JJ., concur.

Lundberg Stratton, J., dissents.

Lundberg Stratton, J., dissenting.

I respectfully dissent for the reasons set forth in my concurrence in part and dissent in part in Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 161, 707 N.E.2d 499, 503.

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