Worthington City Schs. Bd. of Educ. v. Bd. of Revision
Annotate this CaseAt issue in this case was a commercial building consisting of a warehouse and office space. The tax year at issue was 2005. The property owner disagreed with the auditor’s valuation of the subject property and filed a complaint seeking a reduction. Before the Board of Revision (BOR) the owner presented a value using the income approach as an “owner’s opinion of value.” The BOR found the valuation evidence “competent, credible, and probative” and adopted the value suggested by that approach. The Board of Tax Appeals (BTA) reinstated the auditor’s determination of value, determining that the income-approach valuation did not qualify as an admissible owner’s opinion and was not probative evidence of value in any event. The Supreme Court reversed the decision of the BTA, holding (1) certain expert testimony coupled with the income-approach valuation was competent evidence of value; and (2) the BTA may not revert to the auditor’s value when the BOR relied on competent evidence.
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