Columbus City Schools Board of Education v. Franklin County Board of Revision

The Supreme Court vacated the decision of the Board of Tax Appeals (BTA) that retained the reduced values that the Franklin County Board of Revision (BOR) adopted for eighteen condominium parcels in Franklin County for tax years 2011 through 2013. The BTA upheld the BOR’s valuation on the grounds that it found no evidence to counter the BOR’s decision to modify the auditor’s original assessment of the property. The Supreme Court held (1) the BTA erred by relying on a presumption of validity rather than independently weighing the evidence; and (2) under recent case law, the reduced values ordered by the BOR were properly carried forward from tax year 2011 to tax years 2012 and 2013. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law