Shinkle v. Ashtabula County Bd. of Revision
Annotate this CaseAt issue in this case was the 2007 tax-year valuation of six properties owned by Appellant. Appellant filed six valuation complaints regarding the properties. The county board of revision (BOR) retained the auditor's valuation for five parcels and ordered a reduction for one. On appeal, the board of tax appeals (BTA) concluded (1) in the case of the one parcel, the complaint's failure to state an actual dollar amount of value reduction was a jurisdictional defect, and thus the case was remanded to the BOR for dismissal; and (2) with respect to the other five parcels, the evidence offered by Appellant was insufficient to find a value different from that determined by the BOR. The Supreme Court affirmed, holding (1) the BTA properly ordered dismissal of Appellant's appeal of the case of the one parcel; and (2) the BTA acted reasonably and lawfully in adopting the BOR's valuation with respect to the other parcels.
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