Freshwater v. Belmont Cty. Bd. of Revision

Citations

• 1997 Ohio 362
• 80 Ohio St. 3d 26

Syllabus

Taxation—Real property valuation—BTA's determination of true value in a given year is not controlled by value assessed for prior years—Appraisers' approach to valuation must be based on facts as they existed as of the tax lien date.