South-Western City School District Board of Education v. Franklin County Board of Revision

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The Supreme Court vacated the decision of the Board of Tax Appeals (BTA) affirming the Franklin County Board of Revision’s (BOR) reduced valuation of a residential property in the amount of $65,000 for tax year 2011. The Franklin County auditor assigned a true value of $113,000 for tax year 2011. The owner filed a complaint seeking a reduction. The BOR reduced the property’s value to $65,000. The BTA upheld the BOR’s determination of value as sufficiently supported by the record. The Supreme Court remanded the matter to the BTA, holding that the BTA failed to evaluate independently the evidence to determine the value of the subject property. View "South-Western City School District Board of Education v. Franklin County Board of Revision" on Justia Law