03/14/2017


Case Caption

Case No.Topics and IssuesAuthorCitation
Emerson v. Erie Cty. Bd. of Revision (Slip Opinion) 2014-1794Taxation-Real-property valuation-Related parties-A certified appraisal can be used to show that the purchase price in a sale between related parties reflected fair market value.Per CuriamSlip Opinion No. 2017-Ohio-865
Johnston Coca-Cola Bottling Co., Inc. v. Hamilton Cty. Bd. of Revision (Slip Opinion) 2014-1820Taxation-Real-property valuation-Board of Tax Appeals did not abuse its discretion in adopting one appraisal as more persuasive than competing appraisal-Board of Tax Appeals did not act unreasonably or unlawfully in assigning credibility and weight to appraisal offered by county employee when there was no evidence of actual bias-Board of Tax Appeals' authority to correct its own errors under Ohio Adm.Code 5717-1-20 ceases when notice of appeal is filed under R.C. 5717.04-Decision affirmed in part and modified in part to correct clerical error.Per CuriamSlip Opinion No. 2017-Ohio-870
03/14/2017 Case Announcements  Merit decisions with opinions.