Othman v. Princeton City School Dist. Bd. of Edn.

Citations

• 2017 Ohio 9115

Syllabus

TAX - REAL PROPERTY VALUATION - EVIDENCE -PROCEDURE/RULES: In an appeal from a decision of a board of revision under R.C. 5717.05, the trial court's order denying the appellants' motion to present additional evidence was an interlocutory order subject to change or reconsideration by the trial court, and the court did not abuse its discretion in granting the motion and considering evidence that a sale of the subject real property had recently occurred and considering an independent appraisal of the value of the property as of the tax-lien date. Where the sale of real property occurred nearly three years after the tax-lien date, the sale price is not presumed to establish the value of the property, but the trial court did not abuse its discretion in considering evidence of the sale, along with the other evidence presented by the parties, in making its determination of the value of the real property. In an appeal from a decision of a board of revision under R.C. 5717.05, the trial court did not abuse its discretion by considering appellants' independent appraisal of their commercial real property where the appellee stipulated to the appraiser's qualifications as a commercial real estate appraiser and did not challenge the admissibility of his testimony or report under Evid.R. 702 or otherwise.