Huber Hts. City Schools Bd. of Edn. v. Montgomery Cty. Bd. of Revision (Slip Opinion)

Citations

• 2017 Ohio 8819
• 94 N.E.3d 515
• 152 Ohio St. 3d 182

Syllabus

Taxation-Real-property valuation-Basic facts of subject property's sale undisputed and supported by some evidence in record-Board of Tax Appeals reasonably and lawfully presumed that property's sale met all requirements that characterize true value-Board of Tax Appeals properly required school board to produce evidence rebutting recency of sale-Decision affirmed.