Lutheran Social Servs. of Cent. Ohio Village Hous., Inc. v. Franklin Cty. Bd. of Revision (Slip Opinion)

Citations

• 2017 Ohio 900
• 150 Ohio St. 3d 125
• 79 N.E.3d 541

Syllabus

Taxation-Real-property valuation-Board of Tax Appeals must engage in sufficient discussion of the evidence to permit court on appeal to determine whether BTA acted reasonably and lawfully-BTA erred by adopting property owner's appraisal valuations without explicitly addressing negative appraisal review offered by board of education's appraiser-BTA erred by adopting appraisal valuation in the absence of a hearing record certified by the board of revision, without exercising its statutory power to recover the missing hearing record or otherwise adduce pertinent evidence-Cause remanded to BTA.