Opinion
Nos. 40273 and 40274
Decided July 27, 1966.
Taxation — Assessment of real property — By uniform rule — Percentage of actual value — Commercial, residential or vacant.
APPEALS from the Board of Tax Appeals.
These cases, like Goldberg v. Board of Revision, 7 Ohio St.2d 139, are again before this court on appeals from the Board of Tax Appeals. See Frederick Bldg. Co. v. Board of Revision of Cuyahoga County, 5 Ohio St.2d 220.
Both cases involve business property located in Cleveland, Ohio, and both involve exactly the same issue determined in Goldberg v. Board of Revision of Cuyahoga County, supra.
Messrs. Forrester Kovanda and Mr. John E. Forrester, for appellants.
Mr. John T. Corrigan, prosecuting attorney, Mr. A.M. Braun and Mr. Thomas P. Cyrus, for appellees.
The decisions of the Board of Tax Appeals are reversed, and the causes are remanded for further consideration in light of Goldberg v. Board of Revision of Cuyahoga County, supra.
Decisions reversed.
TAFT, C.J., ZIMMERMAN, MATTHIAS, O'NEILL, HERBERT and BROWN, JJ., concur.
SCHNEIDER, J., dissents.