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CUYAHOGA COUNTY BOARD v. ONE EUCLID CO.

No. 68-127.

16 Ohio St. 2d 43 (1968)

CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLANTS, v. ONE EUCLID CO. ET AL., APPELLEES.

Supreme Court of Ohio.

Decided December 4, 1968.

Attorney(s) appearing for the Case

Mr. John T. Corrigan, prosecuting attorney, Mr. Thomas P. Cyrus and Mr. Adam P. Angelas, for appellants.

Messrs. Ford, Clarke, Howland, Whitney & Haase, Mr. John J. Whitney and Mr. William A. Hancock, for appellees.

BROWN, J.

In State, ex rel. Park Investment Co., v. Board of Tax Appeals, supra, the aggregate value of a number of residence properties in Cuyahoga County, as indicated by selected actual sales and the aggregate value of a similar sampling of parcels of commercial property also as indicated by selected actual sales, were compared with the tax valuation of these identical parcels in order to demonstrate mathematically that commercial property was being...

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