Columbus City Schs. Bd. of Educ. v. Franklin County Bd. of Revision
Annotate this CaseIn 2011, Donald Beck filed complaints against the auditor’s tax-year-2010 valuations of three two-family residential rental properties in Columbus. The Franklin County Board of Revision approved a reduction in the auditor’s original valuation based upon an unspecific sales-comparison and income approach. The Board of Tax Appeals (BTA) affirmed the reduction. The Columbus City Schools Board of Education (BOE) appealed, arguing that the BTA improperly affirmed the reduced valuation when the evidence for the reduction was not in the record. The Supreme Court affirmed the decision of the BTA, holding that the BOE waived its claim of error because it presented neither argument nor evidence before the BTA.
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