Columbus City Schools Board of Education v. Franklin County Board of RevisionAnnotate this Case
The owner of property consisting of several residential parcels that were part of a government-subsidized, low-income housing project, challenged the valuations of the property for tax years 2008, 2009, and 2010. The Franklin County Board of Revision (BOR) adopted the appraisal presented by the property owner. The Board of Tax Appeals (BTA) reversed and reinstated the county auditor’s valuations. The Supreme Court held that the BTA’s rejection of the owner’s appraisal was based upon an erroneous interpretation of Woda Ivy Glen Ltd. Partnership v. Fayette County Bd. of Revision, 902 N.E.2d 984, the proper legal analysis for the type of property at issue in this case. In so holding, the court reversed the BTA’s decision as to its 2009 and 2010 valuations and reinstated the BOR’s valuation for those years.