Lowe's Home Ctrs., L.L.C. v. Brooklyn City Schools Bd. of Edn.
Citations
- 2020 Ohio 464
Syllabus
Whether the special purpose doctrine applied to the taxpayer's property involved factual questions and lay within the discretion of the BTA, to which we defer. Moreover, the requirement to value property for tax purposes as if unencumbered did not mean that the appraisers were to assume the subject property was vacant or distressed, but instead merely meant that an adjustment in value to simulate market rent and occupancy was appropriate.
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- noting strict statutory construction is necessary “where the lands of the sovereign are sought to be taken”
- noting strict statutory construction is necessary \where the lands of the sovereign are sought to be taken\
Source: CourtListener parenthetical corpus (CC0).
Judges: Brunner
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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