South-Western City Schools Board of Education v. Franklin County Board of Revision
Annotate this CaseThe Supreme Court reversed the decision of the Board of Tax Appeals (BTA) vacating the decision of the Franklin County Board of Revision (BOR), which partially reduced the value of certain property for tax year 2012. The BOR partially reduced the value of the property based on a sheriff’s-sale appraisal. The BTA concluded that this evidence was unreliable and that the record contained no other evidence from which a value could be determined. The BTA vacated the BOR’s decision and remanded the case to the BOR with directions to determine a value based on competent and probative evidence. The Supreme Court reinstated the county auditor’s original valuation, holding that that BTA erred in remanding the case to the BOR.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.