In the case of Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 2022-Ohio-355, the Ohio Tenth District Court of Appeals held that, in an action brought by a school board seeking increases in the taxable value of certain properties, the Ohio Board of Tax Appeals (“BTA”) erred in rejecting the valuation of the properties as determined by an appraiser and instead adopting the county auditor’s original valuation.
Here, the school board argued that the BTA erred in adopting the auditor’s original valuation because the appraiser’s reports provided clear evidence negating the auditor’s original valuation. The county board of revision contended that the BTA properly evaluated the evidence in the record and concluded that the appraiser failed to properly value the property because the appraiser’s methodology failed to consider the valuation of the land component.
The Court reasoned that because the appraiser’s reports contradicted the auditor’s valuation, which had no supporting evidence, the BTA could not simply revert to the auditor’s valuation. Instead, the BTA was under a legal duty to conduct an independent valuation of the property. Because the BTA never conducted an independent valuation, the Court concluded that the BTA erred in adopting the auditor’s valuation.
To read this case, click here.
Authors: Matthew John Markling and the McGown & Markling Team.
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