Dublin City Schs. Bd. of Educ. v. Franklin County Bd. of Revision

May 19, 2016 by Justia

The Franklin County auditor valued a two-story office building at $2,205,000. The property owner filed a complaint seeking a reduction. Before the Franklin County Board of Revision (BOR) the owner presented an appraisal valuing the property at $1,000,000. The BOR adopted the lower value. The Dublin City Schools Board of Education (BOE) appealed. The Board of Tax Appeals (BTA) affirmed the BOR’s valuation. BOE appealed, arguing that the appraisal did not constitute probative evidence of value, and therefore, the BTA should not have adopted that value for the real property. The Supreme Court affirmed, holding that in light of the plain applicability of the Bedford rule, the BTA did not err in its decision. View "Dublin City Schs. Bd. of Educ. v. Franklin County Bd. of Revision" on Justia Law