Groveport Madison Local Schools Board of Education v. Franklin County Board of Revision
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In this property-tax appeal, the Supreme Court affirmed the determination of the Board of Tax Appeals (BTA) arriving at an independent valuation of the subject property by using probative aspects of the two expert reports presented by the two parties, holding that the BTA’s determination was valid and did not violate constitutionally required uniformity.
At the hearing before the Franklin County Board of Revision (BOR), the Property Owner presented appraiser testimony regarding the value for 2014 and 2015 of the property. Groveport-Madison Local Schools Board of Education presented testimony from a different appraiser, as well as a consulting report. The BOR adopted the Property Owner’s appraisal value. On appeal, the BTA arrived at its independent valuation of the property. The Supreme Court affirmed, holding (1) the BTA discharged its duty to perform an independent valuation of the property; and (2) the BTA’s independent determination of value did not violate the uniformity required by Article XII, Section 2 of the Ohio Constitution.
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