Sheffield Crossing Station, L.L.C. v. Lorain Cty. Bd. of Revision

Citations

• 165 N.E.3d 415
• 2020 Ohio 6938

Syllabus

Board of Tax Appeals decision adopting recent sale price as true value for tax purposes reversed and cause remanded for further proceedings, where the board's justification for refusing to consider appraisal as evidence was legal error that undermined the foundations of decision to accept sale price as true value.