Johnson v. Clark Cty. Bd. of Revision (Slip Opinion)

Citations

• 2018 Ohio 4390
• 120 N.E.3d 823
• 155 Ohio St. 3d 264

Syllabus

Taxation—Real-property valuation—Current-agricultural-use valuation—Board of Tax Appeals did not misapply burden of proof, improperly apply presumption of validity to county board of revision's decision, fail to properly consider property owner's evidence under owner-opinion rule, err in finding that county auditor complied with his duty to determine property's 2013 value, or err in finding that property owner failed to establish boundaries of portions of property for which he sought reduced valuation—Board of Tax Appeals' decision affirmed.