Jai Shree Ganesh, L.L.C. v. Athens Cty. Bd. of Revision

Citations

• 2025 Ohio 4692

Syllabus

Taxation-Real-property tax-2021 Sub.S.B. 57 (\Special COVID-19 Related Complaint Against the Valuation of Real Property\) - Decision of the Board of Tax Appeals (\BTA\) was reasonable and lawful-BTA acted within its discretion when it found that property owner's appraisal lacked credibility-Property owner did not establish that BTA abused its discretion when weighing the evidence-BTA did not apply different standards among hotel COVID decisions-Decision affirmed.