· 3/14/2017
Emerson v. Erie Cty. Bd. of Revision (Slip Opinion)
Citations
- 2017 Ohio 865
- 149 Ohio St. 3d 148
- 73 N.E.3d 496
Syllabus
Taxation-Real-property valuation-Related parties-A certified appraisal can be used to show that the purchase price in a sale between related parties reflected fair market value.
Judges: O'Connor, O'Donnell, Kennedy, French, O'Neill, Fischer, Dewine
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