EOP-BP TOWER v. BD. OF REVISION

No. 2003-1229.

106 Ohio St.3d 1 (2005)

2005-Ohio-3096

EOP-BP TOWER, L.L.C., APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES; CLEVELAND MUNICIPAL SCHOOL DISTRICT BOARD OF EDUCATION, APPELLANT.

Supreme Court of Ohio.

Decided July 6, 2005.


Attorney(s) appearing for the Case

Siegel, Siegel, Johnson & Jennings Co., L.P.A., Annrita S. Johnson, and J. Kieran Jennings, for appellee EOP-BP Tower, L.L.C.

James H. Hewitt Co., L.P.A., and James H. Hewitt III, for appellant.


ALICE ROBIE RESNICK, J.

{¶ 1} The Cleveland Municipal School District Board of Education ("BOE"), appellant, contends that the Board of Tax Appeals ("BTA") did not base its decision in this case on the evidence before it. We disagree and affirm the decision of the BTA.

{¶ 2} The property in question is the BP Tower located on Public Square in Cleveland. The Tower is a 41-story granite-faced building containing...

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