Hersh v. Cuyahoga Cty. Bd. of Revision

Citations

• 2020 Ohio 3596

Syllabus

BTA tax appeal reasonable and lawful R.C. 5713.04 forced sale HUD arm's-length transaction rebuttable presumption. The BTA's decision was reasonable and lawful. The property owner failed to rebut the presumption that the HUD sale was not an arm's-length transaction where the property owner provided no testimony concerning the facts and circumstances of the sale and condition of the property or reliable evidence or market data to show that no higher price could be obtained.