Berman v. Cuyahoga Cty. Bd. of Revision

Citations

• 2025 Ohio 1740

Syllabus

Board of tax appeals (\BTA\); county fiscal officer; board of revision; administrative appeal; triennial update; arm's-length transaction; discovery; Ohio administrative code. Judgment affirmed. The BTA did not err in upholding the BOR's decision to retain the county's valuation, which was based on the recent arm's-length sale of the subject property. The appellants voluntarily waived their right to a hearing before the BTA; therefore, the exhibits they attached to their merit brief amounted to new evidence that the board rightly struck from evidence. There is no merit to appellants' constitutional claims because appellants could not show that they were subjected to an intentional and systematic attempt by county officials to discriminate against them. The use of a sale price that was a result of an arm's-length transaction, even if not uniform with neighboring property values, does not violate uniformity under the Ohio Constitution.