Olentangy Local Schools Board of Education v. Delaware County Board of Revision
Annotate this CaseThe Kenney Company, LLC, contested the auditor’s valuation of fourteen office condominium parcels for tax year 2009. The auditor valued the units at approximately $2,512,000. Before the Delaware County Board of Revision (BOR), The Kenney Company presented an appraisal that assigned an aggregate value of $1,430,000 to the unites. The BOR adopted the appraisal valuation. The Board of Tax Appeals (BTA) reversed the BOR’s decision and reinstated the auditor’s valuation. The Supreme Court affirmed, holding that the BTA acted reasonably by rejecting The Kenney Company’s appraisal and reinstating the auditor’s valuation.
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