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SPECIALTY RESTAURANTS CORP. v. CUYAHOGA CTY. BD. OF REVISION

No. 2001-1352.

96 Ohio St.3d 170 (2002)

2002-Ohio-4032

SPECIALTY RESTAURANTS CORPORATION ET AL., APPELLANTS, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided August 21, 2002.

Attorney(s) appearing for the Case

Fred Siegel Co., L.P.A., and Annrita S. Johnson, for appellants.

Britton, McGown, Smith, Peters, Kalail Co., L.P.A., Karrie M. Kalail, David H. Seed and David A. Rose, for appellee Cleveland Municipal School District Board of Education.

Per Curiam.

{¶ 1} The city of Cleveland and Specialty Restaurants Corporation, as the owner and lessee respectively (collectively, "Specialty"), filed a complaint against the valuation of real property with the Cuyahoga County Board of Revision ("BOR") for tax year 1998. Shortly after Specialty filed its complaint, it requested the BOR to allow it to withdraw the complaint, and the BOR granted the request.

{¶ 2} Specialty filed another...

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