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GEN. MOTORS CORP. v. CUYAHOGA CTY. BD. OF REVISION

No. 92-1905.

67 Ohio St.3d 310 (1993)

GENERAL MOTORS CORPORATION, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided September 15, 1993.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue, Roger F. Day and John C. Duffy, Jr., for appellant.

Stephanie Tubbs Jones, Cuyahoga County Prosecuting Attorney, and William J. Day, Assistant Prosecuting Attorney, for appellees Cuyahoga County Auditor and Cuyahoga County Board of Revision.

Armstrong, Mitchell & Damiani, Timothy J. Armstrong, Deborah J. Papushak and William Mitchell, for Parma Board of Education.

Per Curiam.

The BTA failed to comply with our instructions upon remand of this matter. Thus, the decision of the BTA is unreasonable and unlawful and it is reversed. The matter is remanded to the BTA again for clarification as hereinafter set forth.

Howard v. Cuyahoga Cty. Bd. of Revision (1988), 37 Ohio St.3d 195, 197, 524 N.E.2d 887, 889, requires that the BTA "state what evidence it considered relevant...

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