Adams v. Testa (Slip Opinion)

Citations

• 2017 Ohio 8853
• 94 N.E.3d 539
• 152 Ohio St. 3d 207

Syllabus

Taxation-Real-property valuation-R.C. 5717.02-Journal entry incorporating current agricultural-use values (\CAUVs\) is a final determination subject to appeal to Board of Tax Appeals-CAUV journal entry is not a rule that needed to be promulgated in accordance with R.C. Chapter 119-Board of Tax Appeals' decision dismissing landowners' appeal vacated and cause remanded.