TBC Westlake, Inc. v. Hamilton Cty. Bd. of Revision

Citations

• 1998 Ohio 445
• 81 Ohio St. 3d 58

Syllabus

Taxation—Real property—Valuation of two adjacent office buildings by Board of Tax Appeals—Board of Tax Appeals' attorney-examiner's report is not a public record — Judicial mental process privilege—Weighing evidence and granting credibility to witnesses is BTA's statutory job—BTA's determination of basic factual matters affirmed by Supreme Court if supported by sufficient, probative evidence of record.