Thistledown Racetrack, L.L.C. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2021 Ohio 2511

Syllabus

Tax appeal tax valuation commercial appraisal collateral estoppel. The decision of the Ohio Board of Tax Appeals is reasonable and lawful. Collateral estoppel bars the Board of Education's argument that the Ohio Board of Tax Appeals made an incorrect legal conclusion when it rejected Bovard's appraisal method. The Ohio Board of Tax Appeals did not abuse its discretion when it adopted Sangree's valuations for the property.