Apple Group Ltd. v. Medina County Bd. of RevisionAnnotate this Case
At issue in this case were thirteen unbuilt lots in a residential subdivision. For the tax year 2008, the county auditor set the value of each lot at $105,000. Taxpayer filed a complaint challenging the valuation and proposing a reduced value of $65,000 for each of the lots. After a hearing, the Board of Tax Appeals (BTA) rejected the comparable-sales appraisal submitted by Taxpayer and reverted to the county’s valuation of the parcels, concluding that Taxpayer failed to meet its burden of showing a different value. The Supreme Court reversed, holding that Taxpayer presented evidence that negated the auditor’s valuation of the unbuilt lots and triggered the BTA’s duty to perform an independent valuation of the property for tax year 2008.