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Rooney Properties, L.L.C. v. Cuyahoga County Board of Revision

Court of Appeals of Ohio, Eighth District, Cuyahoga

November 21, 2019

ROONEY PROPERTIES, L.L.C., Plaintiff-Appellant,
v.
CUYAHOGA COUNTY BOARD OF REVISION, ET AL., Defendants-Appellees.

          Administrative Appeal from the Board of Tax Appeals Case Nos. 2016-1889, 2016-1890, 2016-1891, and 2016-1892

         JUDGMENT: AFFIRMED

          Matthew Gilmartin, Attorney at Law, L.L.C., and Matthew Gilmartin for appellant.

          The Law Office of Thomas A. Kondzer, L.L.C., Thomas A. Kondzer, and Joseph A. Volpe, for appellee Board of Education of the Olmsted Falls School District.

          Michael C. O'Malley, Cuyahoga County Prosecuting Attorney, and Reno J. Oradini, Jr, Assistant Prosecuting Attorney, for appellee Cuyahoga County Board of Revisions.

          JOURNAL ENTRY AND OPINION

          PATRICIA ANN BLACKMON, JUDGE

         {¶ 1} Plaintiff-appellant Rooney Properties, L.L.C. ("Rooney Properties") appeals from the decision of the Board of Tax Appeals ("BTA") affirming the Cuyahoga County Board of Revision's ("BOR") 2015 valuation of various parcels located in Olmsted Falls. Rooney Properties assigns the following errors for our review:

I. The [BTA] erred in refusing to assign probative weight to the appellant's and the Olmsted Falls Board of Education's exhibits.
II. The [BTA] erred in refusing to assign probative weight to the evidence offered by appellant's witnesses, David Rooney, and real estate broker/developer expert witness, George Potz.
III. The [BTA] erred in failing to find sufficiently probative corroborating tangible evidence to support owner's testimony as to value of the properties in question.
IV. The decision of the [BTA] was against the manifest weight of the evidence.

         {¶ 2} Having reviewed the record and the controlling case law, we affirm the decision of the trial court.

         {¶3} The subject properties encompass approximately 20 acres and consist of both vacant parcels and parcels with one or more structures. Parcel 262-13-005 is unimproved and was assessed at $17, 600 for tax year 2015. Rooney Properties filed a complaint with the BOR alleging that the true value was $14, 400. Parcel 262-14-006 is unimproved and was assessed at $85, 000. Rooney Properties filed a complaint with the BOR alleging that the true value was $59, 710. Parcel 262-14-008 is improved and was assessed at $144, 700. Rooney Properties filed a complaint in the BOR alleging that the true value was $114, 975. Parcel 262-14-009 is unimproved and was assessed at $10, 400. Rooney Properties filed a complaint alleging that the true value was $8, 480. Parcel 262-14-010 is improved and was assessed at $355, 100. Rooney Properties filed a BOR complaint alleging that the true value was $216, 000. Parcel 262-14-040 is improved and was assessed at $116, 400. Rooney Properties filed a BOR complaint alleging that the true value was $81, 200. Parcel 262-14-042 is unimproved and was assessed at $35, 500. Rooney Properties filed a BOR complaint alleging that the true value was $25, 340. Parcel 262-14-043 is improved and was assessed at $49, 800. Rooney Properties filed a BOR complaint alleging that the true value was $41, 120. The Olmsted Falls Board of Education ("Board of Education") filed countercomplaints with the BOR, seeking to maintain the assessed valuations for all but one of the parcels, and chose to let the county defend the value for parcel 262-13-005.

         {¶ 4} The BOR held four consolidated hearings to address the complaints and countercomplaints. Following the hearings, the BOR found insufficient support for the reductions claimed by Rooney Properties and issued decisions ...


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