Menlo Realty Income Properties 28, L.L.C. v. Franklin Cty. Bd. of Revision

Citations

• 2019 Ohio 4872

Syllabus

Property owner did not establish that Board of Tax Appeals erred in finding that the recent arms-length sale at issue was indicative of the property's value. On the record provided and without a further showing, the BTA was not required automatically to discount the sale value of the leased property by the vacancy rate in the area. Board of Tax Appeals decision affirmed.