Kettering City Schools Bd. of Edn. v. McDonald's USA, L.L.C. Montgomery Cty. Bd. of Revision

Citations

• 2018 Ohio 2323

Syllabus

The Board of Tax Appeals (BTA) did not act unreasonably or unlawfully, nor did it abuse its discretion when it found Appellee's appraisal to be competent and probative evidence of the market value of the subject property. In addition, the BTA did not improperly consider the subject property's present use when deciding market value the BTA considered the present use in conjunction with the highest and best use of the property and did not improperly exclude other factors. The BTA also did not either abuse its discretion or err in accepting the capitalization rate of Appellee's expert rather than the rate used by Appellant's expert. Finally, the BTA did not abuse its discretion by recognizing Appellee's appraiser as an expert witness. All the BTA's decisions were supported by reliable and probative evidence. Affirmed.