Olmsted Falls Village Ass'n v. Cuyahoga County Board of Revision

Douglas, J.,

dissenting. The semantical argument made by the majority does not change, in any way, the true value of the property in question as of tax lien date. Once again, a majority of the court is invading the province of the BTA. I would affirm the decision of the BTA.

Resnick, J., concurs in the foregoing dissenting opinion.