Ohio Supreme Court February 14, 1996, No. 95-444 (Westlake Medical Investors, L.P. v. Cuyahoga County Board of Revision)

Per Curiam.

Medical Investors principally argues that the BTA should have deducted amounts for the nonrealty items of the state-issued certificate of need, goodwill, and tangible personal property. We disagree.

A taxpayer has the duty to prove his right to a reduction in value. Zindle v. Summit Cty. Bd. of Revision (1989), 44 Ohio St.3d 202, 203, 542 N.E.2d 650, 651.