Columbus City Sch. Bd. of Educ. v. Franklin Cty. Bd. of Revision
Annotate this CaseAt issue in this case was the tax year 2008 valuation of an office-warehouse building in west Columbus. The Franklin County Board of Revision (BOR) reduced the value assigned to the property from the $2,750,000 found by the auditor to the $1,520,000 advocated in an appraisal submitted by the property owner. The Columbus City Schools Board of Education (BOE) appealed. The Board of Tax Appeals (BTA) affirmed. The Supreme Court affirmed the decision of the BTA, holding (1) alleged defects in the wording of the BTA’s decision do not establish it to be unreasonable or unlawful; (2) the BTA is not required to issue formal findings of fact and conclusions of law; (3) alleged errors in the appraisal furnish no basis for reversal; and (4) the BOE failed to satisfy its burden under the rule announced in Bedford Bd. of Educ. v. Cuyahoga County Bd. of Revision.
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