Skiles v. Hamilton Cty. Auditor

Citations

• 2025 Ohio 2015

Syllabus

R.C. 5717.05 — BOARD OF REVISION — TAXATION — TRUE VALUE: In an appeal under R.C. 5717.05, appellants homeowners failed to show that the trial court erred as a matter of law in determining the true value of their home by not making findings as to their actual knowledge of certain defects in the home at the time of the sale where they failed to point to any authority to suggest that their lack of actual knowledge of the alleged defects would render their knowledge inadequate to uphold the 2022 sale where they bought their home as an arm's-length transaction. The trial court did not abuse its discretion in finding that appellants homeowners failed to present sufficient evidence to rebut the presumption that the sale price they paid reflected the true value of the home where the evidence consisted of the cost of repairs and an appraised value reflective of the cost of repairs, with no evidence showing how the alleged defects actually decreased the value of the home as of the tax-lien date.