Columbus City Schools Board of Education v. Franklin County Board of Revision
Annotate this CaseAt issue in this real property valuation case was the proper valuation for tax year 2009 of sixteen unsold units of a twenty-unit condominium development. The auditor assigned a value of $5,986,400 to the units. Before the Franklin County Board of Revision (BOR), the property owner presented an appraiser’s valuation of $2,900,000. The BOR adopted the appraisal valuation. The Board of Tax Appeals (BTA) reversed the decision of the BOR and reinstated the auditor’s valuation. The Supreme Court vacated the BTA’s decision, holding (1) the BTA reasonably rejected the appraiser’s opinion of value; but (2) the BTA should have performed an independent valuation of the property. Remanded with instructions that the BTA perform and independent valuation of the property.
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