Simmons v. Cuyahoga Cty. Bd. of Revision

Citations

• 1998 Ohio 443
• 81 Ohio St. 3d 47

Syllabus

Taxation—Real property valuation—Where Board of Tax Appeals rejects the evidence presented to it as not being competent and probative or credible, and there is no evidence from which the BTA can independently determine value, it may approve the board of revision's valuation, without the board of revision's presenting any evidence.