Rancho Cincinnati Rivers, L.L.C. v. Warren Cty. Bd. of Revision (Slip Opinion)

Citations

• 177 N.E.3d 256
• 165 Ohio St. 3d 227
• 2021 Ohio 2798

Syllabus

Taxation—Real-property valuation—R.C. 5713.03's requirement that a property be valued \as if unencumbered\ at the time of an appraisal means that the property must be valued as if it were free of an encumbrance such as a lease, not that the property is vacant at the time of transfer—Court of appeals' judgment affirmed.