Ohio Supreme Court, 1968

Board of Revision v. Fodor

Ohio Supreme Court · Decided June 19, 1968 · Brown, Herbert, Matthias, Neill, Schneider, Taft, Zimmerman

15 Ohio St. 2d 52; 239 N.E.2d 25; 44 Ohio Op. 2d 30; 1968 Ohio LEXIS 370

Cases that cite this one

96 later published cases cite this decision. The 25 that cite it most often are listed here.

Rich's Department Stores, Inc. v. Levin (Ohio 2010)
Worthington City Schools Board of Education v. Franklin County Board of Revision (Ohio 2011)
Blatt v. Hamilton County Board of Revision (Ohio 2009)
Lakeside Avenue Ltd. Partnership v. Cuyahoga County Board of Revision (Ohio 1996)
Lakeside Avenue Ltd. Partnership v. Cuyahoga Cty. Bd. of Revision (Ohio 1996)
Balco Realty, L.L.C. v. Cuyahoga Cty. Bd. of Revision (Ohio Ct. App. 2021)
Cleveland Mun. School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision (Ohio Ct. App. 2020)
Health Care REIT, Inc. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion) (Ohio 2014)
Lowe's Home Ctrs., Inc. v. Washington Cty. Bd. of Revision (Slip Opinion) (Ohio 2018)
Johnson v. Clark Cty. Bd. of Revision (Ohio Ct. App. 2016)
Musto v. Lorain Cty. Bd. of Revision (Slip Opinion) (Ohio 2016)
Apple Group Ltd. v. Medina Cty. Bd. of Revision (Slip Opinion) (Ohio 2014)
Akron City School District Board of Education v. Summit County Board of Revision (Ohio 2014)
Worthington City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion) (Ohio 2014)
RNG Properties, Ltd. v. Summit Cty. Bd. of Revision (Slip Opinion) (Ohio 2014)
LTC Properties, Inc. v. Licking County Board of Revision (Ohio 2012)
East Liverpool Landfill, Inc. v. Columbiana County Board of Revision (Ohio Ct. App. 1997)
Ratner v. Stark County Board of Revision (Ohio 1988)
Ratner v. Stark County Board of Revision (Ohio 1986)
REO Invests. L.L.C. v. Cuyahoga Cty. Bd. of Revision (Ohio Ct. App. 2022)
Columbus Ctiy Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion) (Ohio 2017)
Plain Local Schools Board of Education v. Franklin County Board of Revision (Ohio 2011)
Hilliard City Schools Board of Education v. Franklin County Board of Revision (Ohio 2011)
Akron Centre Plaza Ltd. Liability Co. v. Summit County Board of Revision (Ohio 2010)
Buck Storage v. Bd. of Rev. Clark County (Ohio Ct. App. 2007)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Herbert, J.

The question presented is whether the decision of the Board of Tax Appeals is unreasonable or unlawful. The appellant board of revision contends that the Board of Tax Appeals failed to consider all the evidence of fair market value presented.

The fair market value of a parcel of property at a particular time for tax purposes is a question of fact, the determination of which is primarily within the province of the taxing authorities. Benedict v. Hamilton County Board of Revision, 170 Ohio St. 62. In Hercules Galion Products, Inc., v. Bowers, 171 Ohio St. 176, in a per curiam opinion, *54this court held that the provisions for a direct appeal to this court from decisions of the Board of Tax Appeals were not intended by the G-eneral Assembly to make this court a ‘ ‘ super ’ ’ board of tax appeals. See, also, Brennan v. Board of Tax Appeals, 175 Ohio St. 263; Benedict v. Hamilton County Board of Revision, supra; Fair Store Co. v. Board of Revision of Hamilton County, 145 Ohio St. 231; Smith v. Board of Revision of Washington County, 138 Ohio St. 564. An examination of the record in this case reveals that the Board of Tax Appeals gave due consideration to the evidence before it. It follows that the decision of the Board of Tax Appeals is neither unreasonable nor unlawful and it is, therefore, affirmed.

Decision affirmed.

Taft, 0. J., Zimmerman, Matthias, O’Neill, Schneider and Brown, JJ., concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.