Spirit Master Funding IX, L.L.C. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2022 Ohio 610

Syllabus

Unencumbered fee simple estate appraisal tax appeal. - Board of Tax Appeals did not comply with this court's mandate to weigh and address the appraisal evidence in determining the unencumbered fee simple estate for the relevant tax year. The BTA's summary denial of the appraiser's testimony and appraisal does not represent full consideration as required under the law.