Cincinnati School District Board of Education v. Hamilton County Board of Revision
Annotate this CaseThe Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) that adopted an allocated portion of a bulk-sale price as the property value for tax year 2011 for two parcels of property along the Ohio River. The owner of the property appealed, arguing that the BTA erred in not reducing the sale price by an amount that was contractually allocated to goodwill. The Supreme Court disagreed, holding (1) the landowner’s burden was to show a proper sale-price allocation; (2) the BTA reasonably applied the evidentiary standard; (3) the BTA reasonably rejected the landowner’s appraisal; and (4) the landowner failed to state a constitutional claim.
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