Throckmorton v. Hamilton Cty. Bd. of Revision

Citations

• 1996 Ohio 226
• 75 Ohio St. 3d 227

Syllabus

Taxation—Real property valuation—Appeal to Board of Tax Appeals—Burden is on property owner to come forward with evidence to prove true value of property—Board has wide discretion in determining weight to be given evidence and credibility of witnesses—Board's decision reversed only when decision is unreasonable or unlawful.