Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision

Citations

• 1998 Ohio 248
• 82 Ohio St. 3d 193

Syllabus

Taxation—Real property—Valuation of office building and adjacent parcels of land leased to healthcare professionals—Board of Tax Appeals' decision as to property's value affirmed when owner fails to meet its burden of proving a right to a reduction in value—Board's denial of motion for sanctions reversed and remanded, when—Civ.R. 37(C), construed.