Archon Capital, L.P. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2023 Ohio 1750

Syllabus

R.C. 5717.05 appeal Board of Revision tax valuation abuse of discretion evidentiary hearing. - In appeal to the common pleas court of decisions by the Board of Revision regarding residential tax valuations, trial court did not abuse its discretion in not holding an evidentiary hearing where appellants-property owners, who had the burden to establish their proposed values with competent and probative evidence, did not request any discovery trial court's decisions affirming the BOR's decisions reversed and remanded where the trial court's journal entries indicated the trial court reviewed only the parties' briefs on appeal but did not thoroughly and comprehensively review the entire record before rendering its decisions.