Costco Wholesale Corp. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2025 Ohio 2990

Syllabus

Real property valuation; R.C. 5715.05; independent determination of property value; rubber stamp; appraisal evidence; comparable properties reflect current market value. Judgment affirmed. The trial court satisfied its statutory obligation to independently determine property value under R.C. 5715.05 and did not impermissibly rubber stamp the board of revision decision. Further, the trial court did not abuse its discretion in setting the value of the real property at issue. Specifically, the trial court has broad discretion in determining which party's appraisal offers the best evidence of value and questions regarding the credibility and probative value of the parties' appraisals are factual questions within the province of the trial court as the factfinder in this matter.