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CLEVELAND TRUST CO. v. BOARD

No. 34337.

163 Ohio St. 579 (1955)

THE CLEVELAND TRUST CO., TRUSTEE, APPELLANT, v. BOARD OF REVISION OF CUYAHOGA COUNTY ET AL., APPELLEES.

Supreme Court of Ohio.

Decided June 29, 1955.

Attorney(s) appearing for the Case

Mr. C. F. Taplin and Mr. C. F. Taplin, Jr., for appellant.

Mr. Frank T. Cullitan, prosecuting attorney, and Mr. George W. Leddon, for appellees.

Per Curiam.

An adjustment satisfactory to appellant was made in the valuation of the buildings. The only issue presented here is the valuation of the land, appellant contending that the Board of Tax Appeals erred in not finding the land value to be $167,310. Prior to 1952 the land was on the tax duplicate for $167,310, but was increased 25 per cent by reason of a general order of the Board of Tax Appeals ordering...

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