HCP EMOH, L.L.C. v. Washington Cty. Bd. of Revision (Slip Opinion)

Citations

• 2018 Ohio 4750
• 121 N.E.3d 370
• 155 Ohio St. 3d 378

Syllabus

Taxation—Real-property valuation—An appraiser is permitted but not required to rely on apartment comparables when valuing an assisted-living facility—Board of Tax Appeals (\BTA\) did not abuse its discretion in rejecting property owner's appraisal but did err in adopting county's appraisal, which was based on unreliable data that led appraiser to value the business rather than the realty—BTA's decision vacated and cause remanded to BTA.