Rite Aid of Ohio, Inc. v. Washington County Bd. of Revision
Annotate this CaseThe 2010, the Washington County Auditor determined a value of $3,319,000 for multiple parcels that together constituted a Rite Aid drugstore and its parking lot. Rite Aid of Ohio, Inc. filed a complaint before the Washington County Board of Revision (BOR) seeking a reduction. The BOR retained the auditor’s valuation. On appeal, Rite Aid and the County presented competing appraisals. The County’s appraisal was more than twice that of Rite Aid’s. The Board of Tax Appeals (BTA) adopted Rite Aid’s appraisal as the value of the property. The Supreme Court affirmed, holding that the Supreme Court’s decision in Meijer Stores Ltd. Partnership v. Franklin County Bd. of Revision did not require the use of the kind of comparables that the County’s appraiser relied upon because Meijer Stores was not applicable in this case.
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