Columbus City Schools Board of Education v. Franklin County Board of Revision
Annotate this CaseAlbany Commons Ltd., the owner of a 240-unit apartment complex, filed a complaint for tax year 2005 seeking a reduction from the auditor’s valuation of $13,600,000 to $9,720,000. At a hearing before the Franklin County Board of Revision (BOR), Albany Commons presented an appraisal by James Horner, a certified appraiser, that proposed a property valuation of $9,338,000. The BOR adopted Horner’s valuation. The Columbus City Schools Board of Education (BOE) appealed. The Board of Tax Appeals (BTA) adopted Horner’s appraisal valuation without adjustment and without discussion of other issues raised by the BOE. BOE again appealed, arguing that the absence of market data from the appraisal report and other flaws in the appraisal rendered the appraisal defective and unreliable. The Supreme Court affirmed, holding that the BOE did not establish an abuse of discretion in the BTA’s decision to credit Horner’s testimony and report.
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