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WOLF v. CUYAHOGA CTY. BD. OF REVISION

No. 83-1575.

11 Ohio St. 3d 205 (1984)

WOLF ET AL., APPELLANTS, v. BOARD OF REVISION OF CUYAHOGA COUNTY ET AL., APPELLEES.

Supreme Court of Ohio.

Decided June 27, 1984.

Attorney(s) appearing for the Case

Fred Siegel Co., L.P.A., and Mr. Fred Siegel, for appellants.

Mr. John T. Corrigan, prosecuting attorney, and Ms. Saundra Curtis-Patrick, for appellees.

Per Curiam.

It is well-established that the fair market value of property for tax purposes is a question of fact and its determination is primarily within the province of the taxing authorities. This court will not disturb a decision by the BTA regarding valuation unless that decision is unreasonable or unlawful. Bd. of Revision v. Fodor (1968), 15 Ohio St.2d 52 [44 O.O.2d 30]. The question presented...

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