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

March 13, 2018 by Justia

The Board of Tax Appeals (BTA) erred in adopting the Franklin County Board of Revision’s (BOR) determination of value of Appellee’s property for tax year 2011.For tax year 2011, the Franklin County auditor valued the property at issue at $328,700. Appellee filed a complaint against the valuation, seeking a reduction to $165,000. The BOR reduced the value to $272,000. The BTA adopted the BOR’s valuation. The Supreme Court reversed, holding (1) the BTA erred in its application of the rule set forth in Bedford Board of Education v. Cuyahoga County Board of Revision, 875 N.E.2d 913 (Ohio 2007); and (2) the county auditor’s valuation should be reinstated, rather than the case remanded to the BTA for an independent determination of value. View "South-Western City Schools Board of Education v. Franklin County Board of Revision" on Justia Law