Ohio Supreme Court December 4, 1968, No. 68-127 (Cuyahoga County Board of Revision v. One Euclid Co.)

Bbown, J.

In State, ex rel. Park Investment Co., v. Board of Tax Appeals, supra, the aggregate value of a number of residence properties in Cuyahoga County, as indicated by selected actual sales and the aggregate value of a similar sampling of parcels of commercial property also as indicated by selected actual sales, were compared with the tax valuation of these identical parcels in order to