In the case of Remington Clean Fill, L.L.C. v. Milford Exempted Village Schools Bd. of Edn., 2021-Ohio-3779, the Twelfth District Court of Appeals held that it was improper for the Board of Tax Appeals to disregard owner testimony in determining property value.
Here, a board of education argued that the taxes on a property were too low because the property value was based on an improper valuation. The property owner argued that it is proper for the owner’s testimony to be considered in determining property value and the valuation was correct.
The Court reasoned that an owner’s valuation may be considered in an appraisal but that the valuation must be reconsidered on other grounds.
To read this case, click here.
Authors: Matthew John Markling and the McGown & Markling Team.
Note: This blog entry does not constitute – nor does it contain – legal advice. Legal jurisprudence is like the always-changing Midwestern weather. As a result, this single blog entry cannot substitute for consultation with a McGown & Markling attorney. If legal advice is needed with respect to a specific factual situation, please feel free to contact a McGown & Markling attorney.