Dauch v. Erie County Board of Revision
Annotate this CaseAt issue in these three consolidated appeals was whether the Board of Tax Appeals (BTA) acted reasonably and lawfully in valuing properties based on recent arm’s-length-sale prices. The first case involved a residential property owned by Gale Dauch, and the other two cases involved residential properties owned by Dauch in his personal capacity. Dauch challenged the Erie County auditor’s valuation for tax year 2013, asserting that his recent arm’s-length purchase established a lower true value. The Board of Revision retained the valuations. The BTA reversed and valued the properties according to the sale prices. The Supreme Court affirmed, holding that, based on Lunn v. Lorain County Board of Revision, the BTA’s findings that the sales were arm’s length in nature were reasonable and lawful.
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