Reynoldsburg Bd. of Edn. v. Licking Cty. Bd. of Revision

Citations

• 1997 Ohio 185
• 78 Ohio St. 3d 543

Syllabus

Taxation—Real property valuation—Board of Tax Appeals' decision finding sale price of vacant land in May 1994 as the true value in money was recent enough to establish the value for the property as of January 1, 1994, the tax lien date, and is reasonable and lawful.