Gupta v. Cuyahoga Cty. Bd. of Revision

Citations

• 1997 Ohio 376
• 79 Ohio St. 3d 397

Syllabus

Taxation—Real property valuation—Unaccepted offers to purchase do not constitute a sale price and do not reflect the true value of the property—Board of revision's use of an appraisal to show true value is proper, when—Board of Tax Appeals' determination of true value reasonable and lawful, when.