Webb/Henne Montgomery Luxury Apts. v. Hamilton Cty. Bd. of Revision

Citations

• 1995 Ohio 167
• 73 Ohio St. 3d 739

Syllabus

Taxation—Real property valuation—Board of Tax Appeals' action of not basing true value solely on total cost expended at a given time for a partially completed apartment complex construction project is reasonable—BTA is vested with wide discretion to determine the weight given to evidence and credibility of witnesses that come before it—Supreme Court will not overrule BTA findings of fact that are based upon sufficient probative evidence.