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Ohio Supreme Court· 9/26/2024

Adams v. Harris

Citations

  • 2024 Ohio 4640
  • 176 Ohio St. 3d 697

Syllabus

Taxation—Real-property tax—Current-agricultural-use valuation—Tax commissioner abused her discretion by unreasonably and arbitrarily adopting $1,000 per acre woodland-clearing-cost rate—Decision of Board of Tax Appeals reversed and cause remanded to tax commissioner with instructions that she adopt woodland-clearing-cost rate that complies with Adm.Code 5703-25-33.

Judges: Stewart, J.

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