REO Invests. L.L.C. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2022 Ohio 1171

Syllabus

Board of Tax Appeals Board of Revision property valuation. The Board of Tax Appeals erred when it relied on the fiscal officer's property valuation in lieu of the Board of Revision's valuation. When the Board of Revision has reduced the value of the property based on the owner's evidence that value has been held to eclipse the auditor's original valuation.