Plain Local Schools Bd. of Educ. v. Franklin County Bd. of Revision
Annotate this CaseThis case involved a determination of the value of real property owned by Huntington National Bank. The County Board of Revision (BOR) determined the true value of the property to be $2,000,000, thereby reducing the value from the $2,650,000 originally assigned by the auditor. The Board of Tax Appeals (BTA) affirmed. The Plain Local Schools Board of Education appealed, arguing that the BOR and BTA erred by (1) determining the value of real property based in part on factual material set forth in a written appraisal report when the appraiser who prepared the report did not testify, and (2) considering evidence contained in an appraisal report that offered an opinion of value as of a date other than the tax-lien date. The Supreme Court affirmed, holding that (1) because the school board did not object below to the alleged violation of appraisal-practice standards, the school board's claim that the violation made proferred evidence inadmissible was waived; and (2) the appraisal did furnish evidence relevant to determining the value as of the tax-lien date, even though the report itself used that data to arrive at an opinion of value for a different date.
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