# Olmsted Falls Village Ass'n v. Cuyahoga County Board of Revision

> Ohio Supreme Court · June 5, 1996 · 75 Ohio St. 3d 552

URL: https://www.frixlaw.com/law-library/cases/6773696

## Case

- **Full name:** Olmsted Falls Village Association v. Cuyahoga County Board of Revision Olmsted Falls Board of Education
- **Court:** Ohio Supreme Court
- **Decided:** June 5, 1996
- **Citations:** 75 Ohio St. 3d 552; 664 N.E.2d 922
- **Precedential status:** Published
- **Opinion:** Dissent by Douglas
- **Judges:** Cook, Douglas, Moyer, Pfeifer, Resnick, Sweeney, Wright
- **Cited by:** 14 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6773696

## How later opinions describe it (automated extraction)

- rejecting an appraisal valuation that was not an opinion of the value as of the tax-lien date

## Opinion text

Douglas, J.,
dissenting. The semantical argument made by the majority does not change, in any way, the true value of the property in question as of tax lien date. Once again, a majority of the court is invading the province of the BTA. I would affirm the decision of the BTA.
Resnick, J., concurs in the foregoing dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6773696. Public record. Not legal advice.