Cannata v. Cuyahoga County Bd. of Revision
Annotate this CaseAfter the Cuyahoga County fiscal officer valued residential real estate owned by Landowner for tax year 2009, Landowner filed a complaint seeking a reduction. At a hearing before the Cuyahoga County Board of Revision (BOR) Landowner presented an appraisal report along with the testimony of the appraiser. The BOR rejected the appraisal and retained the valuation determined by the fiscal officer. Landowner appealed to the Board of Tax Appeals (BTA). When the BOR certified the record of the proceedings to the BTA, it failed to include the audio recording of the oral testimony before the BOR. The BTA adopted the appraiser’s valuation of the property after reviewing the record, incomplete as it was. The Supreme Court vacated the BTA’s decision, holding that the BTA committed plain error by adopting the appraisal valuation given the absence of potentially important evidence that ought to have been part of the record. Remanded for further proceedings with a view to performing an independent valuation of the property.
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