Lake Cove Apts., L.L.C. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2024 Ohio 466

Syllabus

Board of Tax Appeals reduction property value personal property. - Appellants failed to satisfy their burden of proving by competent and probative evidence their right to decrease the value of real properties because of a transfer of personal property included in a prior sale. The BTA's determination was neither unreasonable nor unlawful.