Yanega v. Cuyahoga County Board of Revision

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The Supreme Court affirmed in part and reversed in part the decision of the Board of Tax Appeals (BTA) that reduced the taxable value of a piece of property for tax year 2015, holding that this Court lacked jurisdiction to consider a portion of this appeal and that the remainder of the challenge had merit. The BTA reduced the taxable value of the property from $66,000 to $48,000 and then imposed an additional ten percent reduction to arrive at a value of $43,210. The Cuyahoga County Board of Revision (BOR) and the Cuyahoga County fiscal officer (collectively, the county) appealed. The Supreme Court held (1) because the county did not challenge the initial reduction to $48,000 in its notice of appeal, the Court lacked jurisdiction to consider the county’s challenge to that reduction advanced in the county’s briefing; and (2) the record provided no basis for the BTA to apply an additional ten percent reduction to the property value. View "Yanega v. Cuyahoga County Board of Revision" on Justia Law