MREV Archwood, L.L.C. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2022 Ohio 2356

Syllabus

Valuation complaint R.C. 5717.05 R.C. 5717.03 taxable value abuse of discretion de novo mixed question of law and fact best evidence of value real estate appraisal apartment building recency arm's-length transaction like-kind exchange 26 U.S.C.S. 1031 administrative appeal. Appellant did not show that the common pleas court abused its discretion in weighing the evidence of value and determining that an arm's-length sale price, rather than appellant's appraisal evidence, was the best evidence of value.