S. Euclid/Lyndhurst Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision

Citations

• 1996 Ohio 165
• 74 Ohio St. 3d 314

Syllabus

Taxation—Real property valuation—Sale/leaseback transaction—Best evidence of property's value—Review by Board of Tax Appeals of independent appraisal based upon factors other than the sale price is appropriate when it is shown that sale price does not reflect true value.