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Northpoint Properties, Inc. v. Cuyahoga County Fiscal Officer

Court of Appeals of Ohio, Eighth District

July 18, 2013

NORTHPOINT PROPERTIES, INC., ETC. PLAINTIFF-APPELLANT
v.
CUYAHOGA COUNTY FISCAL OFFICER, ETC., ET AL. DEFENDANTS-APPELLEES

Administrative Appeal from the Cuyahoga County Court of Common Pleas CaseNos. CV-776153 and CV-776155

ATTORNEY FOR APPELLANT Gretchen A. Holderman Lillie & Holderman

ATTORNEYS FOR APPELLEES: For Cuyahoga County Fiscal Officer, Etc, et al. Timothy J. McGinty Cuyahoga County Prosecutor Mark R. Greenfield Assistant County Prosecutor The Justice Center.

For Cleveland Metropolitan School District Board of Education Jennifer A. Antoon Robert A. Brindza Daniel M. Mclntyre David A. Rose David H. Seed Brindza, Mclntyre & Seed L.L.P.

BEFORE: Jones, P.J., S. Gallagher, J., and McCormack, J.

JOURNAL ENTRY AND OPINION

LARRY A. JONES, SR., P.J.

{¶1} In this appeal, assigned to the accelerated calendar pursuant to App.R. 11.1 and Loc.App.R. 11.1, plaintiff-appellant, Northpoint Properties, Inc. appeals the trial court's dismissal of its administrative appeal. We affirm.

{¶ 2} The purpose of an accelerated appeal is to permit this court to render a brief and conclusory opinion. Berea City School Dist. Bd. of Edn. v. Cuyahoga Cty Bd. of Revision, 8th Dist. No. 98286, 2012-Ohio-4605, ¶ 2, appeal not accepted, 135 Ohio St.3d 1414, 2013-Ohio-1622, 986 N.E.2d 30, citing Crawford v. Eastland Shopping Mall Assn., 11 Ohio App.3d 158, 463 N.E.2d 655 (1st Dist. 1983); App.R. 11(E).

I. Procedural History and Facts

{¶3} On January 19, 2012, defendant-appellee Cuyahoga County Board of Revision ("Board of Revision" or "BOR") dismissed Northpoint's complaint for the Board's 2010 tax year valuation on its property located at 75 Public Square in downtown Cleveland.

{¶ 4} Northpoint appealed the Board of Revision's decision to the court of common pleas, Cuyahoga C.P. No. CV-776155; the court consolidated the case with Northpoint's appeal relative to the 2009 valuation of the same property, Cuyahoga C.P. No. CV-776153. Northpoint then filed a motion asking the trial court to stay the proceedings in CV-776153 and to remand CV-776155 to the Board of Revisions arguing that the BOR had improperly dismissed its complaint without allowing Northpoint to fully present its evidence. The defendant-appellee, Cleveland Metropolitan School District Board of Education ("school board"), opposed the motion to stay and for remand, arguing that the Board of Revision had properly dismissed Northpoint's complaint.

{¶5} On July 27, 2012, the trial court granted Northpoint's motion and issued an order remanding CV-776155 to the Board of Revision

for a full hearing pursuant to [R.C.] 5715.11 due to improper dismissal. * * * Plaintiff shall notify court once Case No. CV-12-776155 has been heard by the board of revision. Plaintiff shall then motion the court to reinstate Case No. CV-12-776153.

{ΒΆ 6} The Board of Revision held a hearing in November 2012 and issued a decision on November 28, 2012, finding no change in the value of the property. The school board filed a notice of appeal with the State of Ohio Board of Tax Appeals ("BTA") on November 29, ...


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