Lone Star Steakhouse & Saloon of Ohio, Inc. v. Franklin Cty. Bd. of Revision (Slip Opinion)

Citations

• 2018 Ohio 1612
• 100 N.E.3d 373
• 153 Ohio St. 3d 34

Syllabus

Taxation-Real-property valuation-A facially qualifying sale enjoys presumption of recency even when it postdates tax-lien date by more than 24 months-Board of Tax Appeals erred in finding that sale of property was too remote from tax-lien date and in requiring property owner to present evidence showing that either market conditions or character of property had remained the same between sale date and tax-lien date-Decision reversed and cause remanded.