Mayfield City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision

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[Cite as Mayfield City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 85 Ohio St.3d 165, 1999-Ohio-259.] MAYFIELD CITY SCHOOL DISTRICT BOARD OF EDUCATION, APPELLANT; AINTREE PARK APARTMENTS, APPELLEE, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Mayfield City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision (1999), 85 Ohio St.3d 165.] Taxation Real property valuation Counter-complaint signed by school board treasurer Board of Tax Appeals decision affirmed on authority of Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision. (No. 98-451 Submitted February 24, 1999 Decided March 31, 1999.) APPEAL from the Board of Tax Appeals, Nos. 97-G-589 and 97-G-594. This cause is now before the court upon an appeal as of right. __________________ Kelley, McCann & Livingstone, L.L.P., Fred J. Livingstone and Robert A. Brindza, for appellant. Fred Siegel Co., L.P.A., and Annrita S. Johnson, for appellee Aintree Park Apartments. William D. Mason, Cuyahoga County Prosecuting Attorney, and Timothy J. Kollin, Assistant Prosecuting Attorney, for appellee Cuyahoga County Board of Revision et al. __________________ Per Curiam. We affirm this decision on the authority of Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 707 N.E.2d 499, decided today. Decision affirmed. MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY and PFEIFER, JJ., concur. COOK and LUNDBERG STRATTON, JJ., dissent. __________________ LUNDBERG STRATTON, J., dissenting. I dissent for the same reasons expressed in my dissent in Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 161-165, 707 N.E.2d 499, 503505, decided today. COOK, J., concurs in the foregoing dissenting opinion. 2

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