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FAWN LAKE APTS. v. CUYAHOGA CTY. BD. OF REVISION

No. 95-1151.

75 Ohio St.3d 601 (1996)

FAWN LAKE APARTMENTS, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION; OLMSTED FALLS BOARD OF EDUCATION, APPELLEE.

Supreme Court of Ohio.

Decided June 19, 1996.

Attorney(s) appearing for the Case

Fred Siegal Co., L.P.A., and Annrita S. Johnson, for appellant.

Kolick & Kondzer, Daniel J. Kolick and John P. Desimone, for appellee.

Per Curiam.

Fawn Lake contends that the BTA should have deducted a reserve for replacements, employed a capitalization rate that reflected current returns on mortgages and equities, and agreed with its appraisal testimony. However, we disagree and affirm the BTA's decision.

In Freshwater v. Belmont Cty. Bd. of Revision (1991), 58 Ohio St.3d 140, 568 N.E.2d 1215, we held that a reserve for replacements...

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