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WARRENSVILLE HTS. CITY SCHOOL DIST. BD. OF EDN. v. CUYAHOGA CTY. BD. OF REVISION

No. 2014-0516.

145 Ohio St.3d 115 (2016)

2016-Ohio-78

BOARD OF EDUCATION OF THE WARRENSVILLE HEIGHTS CITY SCHOOL DISTRICT, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided January 13, 2016.

Attorney(s) appearing for the Case

Kolick & Kondzer, Thomas A. Kondzer , and Matthew Marsalka , for appellant.

Ice Miller, L.L.P., Paul M. Jones Jr. , and Alan G. Starkoff , for appellee Harrah's Ohio Acquisition Company, L.L.C.

{¶ 1} The Board of Education of the Warrensville Heights City School District appeals from a decision of the Board of Tax Appeals ("BTA") finding the tax year 2010 value of Thistledown Racetrack in Cuyahoga County to be $13,800,000. The BTA determined that the purchase of the racetrack for $43,000,000 at a bankruptcy sale...

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