MP 11868 Clifton, L.L.C. v. Cuyahoga Cty. Bd. of Revision

Citations

• 232 N.E.3d 269
• 2023 Ohio 4647

Syllabus

Board of Tax Appeals, Board of Revision value, recent sale sale price burden of proof. As the party challenging the BOR's decision before the BTA, appellant had the burden to prove by competent and probative evidence its right to a decrease in value from $1,020,200 to $550,000. Our review indicates the BTA's determination that appellant failed to meet its burden of providing probative evidence for the value it sought is neither unlawful nor unreasonable. We therefore affirm BTA's decision retaining the value of the property as assessed by the County Fiscal Officer.