Johnston Coca-Cola Bottling Co., Inc. v. Hamilton Cty. Bd. of Revision (Slip Opinion)

Citations

• 2017 Ohio 870
• 149 Ohio St. 3d 155
• 73 N.E.3d 503

Syllabus

Taxation-Real-property valuation-Board of Tax Appeals did not abuse its discretion in adopting one appraisal as more persuasive than competing appraisal-Board of Tax Appeals did not act unreasonably or unlawfully in assigning credibility and weight to appraisal offered by county employee when there was no evidence of actual bias-Board of Tax Appeals' authority to correct its own errors under Ohio Adm.Code 5717-1-20 ceases when notice of appeal is filed under R.C. 5717.04-Decision affirmed in part and modified in part to correct clerical error.