AHIP OH Cleveland Properties, L.L.C. v. Cuyahoga Cty. Bd. of Revision
Citations
- 2023 Ohio 3470
Syllabus
Board of Tax Appeals, reasonable and lawful, rebuttable presumption, recent, arm's-length sale, deed, conveyance-fee statement, appraisal evidence, true value. The Board of Tax Appeals' decision determining the value of the subject property according to the recent, arm's-length sale is reasonable and lawful. The appellee provided a deed and conveyance-fee statement from the 2017 sale of the subject property, which created a rebuttable presumption that the sale price is the true value of the property. Appellant presented appraisal evidence to rebut the presumption and lower the value of subject property for tax year 2018. The board of tax appeals considered the evidence and determined that the appellant did not rebut the presumption in favor of the recent, arm's-length sale price. Judgment affirmed.
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that “the language of the law cannot be enlarged beyond the ordinary meaning of its terms”
- holding that “the language of the law cannot be enlarged beyond the ordinary meaning of its terms”
- recognizing that the Chevron framework applies when an agency arrives at an interpretation of an ambiguous statutory term “through a process of case-by-case adjudication”
- concluding that the BIA’s interpretation of “well-founded fear,” an otherwise ambiguous term, was inconsistent with the INA at Chevron Step One
- recognizing that the UNHCR Handbook provides significant guidance in construing the refugee definition
- concluding that standard for withholding of deportation is stricter than standard for asylum
Source: CourtListener parenthetical corpus (CC0).
Judges: Forbes
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