LTC Props., Inc. v. Licking County Bd. of Revision
Annotate this CaseLTC Properties, Inc., which owned a congregate care assisted-living facility in Licking County, contested the tax-year 2007 valuation of its property as found by the auditor, as retained by the Licking County Board of Revision, and as affirmed by the Board of Tax Appeals (BTA). On the merits, LTC contended (1) the auditor overvalued its property by predicating his cost-based valuation on the cost schedule for nursing homes and private hospitals rather than on the cost schedule for apartment buildings with twenty to thirty-nine rental units; and (2) the BTA erred by denying LTC's request for a continuance of the evidentiary hearing. The Supreme Court affirmed, holding (1) the BTA's decision to affirm the County's use of the nursing home / private hospital cost schedule as a starting point in performing a cost valuation of LTC's assisted-living facility was neither unreasonable nor unlawful; and (2) the BTA did not abuse its discretion by denying a continuance.
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