Lowe's Home Ctrs., Inc. v. Washington Cty. Bd. of Revision (Slip Opinion)

Citations

• 2018 Ohio 1974
• 116 N.E.3d 79
• 154 Ohio St. 3d 463

Syllabus

Taxation—Real-property valuation—Board of Tax Appeals failed to evaluate and weigh property-rights-conveyed analysis contained in appraisal report of county's appraiser—Collateral estoppel precludes inquiry into whether subject property is \special purpose\ in nature—Decision vacated and cause remanded.