Cincinnati City School Dist. Bd. of Edn. v. Cincinnati

Citations

• 2021 Ohio 2653

Syllabus

TAXATION – REAL PROPERTY: In an administrative appeal by a school district board of education challenging a decision of the Board of Tax Appeals (\BTA\) decreasing the valuation of real property owned by the city of Cincinnati in the central business district downtown, the decision of the BTA was reasonable and lawful, and supported by reliable, probative evidence in the record: The BTA held a hearing and had before it evidence of two, competing appraisals, and the BTA chose to place greater weight on the city's appraisal based upon testimony that the current building lacked utility for redevelopment purposes.