HIN, LLC v. Cuyahoga County Bd. of Revision
Annotate this CaseAppellant purchased property in 2004 for $7.4 million. For the tax-year 2006, the County auditor set the value at $8 million. Appellant filed a complaint with the County Board of Revision (BOR) seeking a decrease in value to $5 million, an amount close to the sale price of the property in 2003. After a hearing, the BOR reduced the property value from $8 million to the 2004 sale price of $7.4 million. Appellant appealed to the Board of Tax Appeals (BTA). The BTA upheld the $7.4 million sale price as the best evidence of value. The Supreme Court affirmed, holding that the BTA’s decision to adopt the $7.4 million sale price from 2004 as the property’s value for the tax-year 2006 was not unreasonable or unlawful.
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