Rooney Properties, L.L.C. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2019 Ohio 4781

Syllabus

App.R. 9(B) presumption of regularity Board of Revision Board of Tax Appeals. Where the property owner challenging fiscal officer's valuation of parcels did not present a complete record to the Board of Tax Appeals and did not present the transcripts of Board of Revision audios to the court of appeals, the court would apply presumption of regularity. The record as constituted does not show that BTA's decision affirming BOR values is unlawful or unreasonable.