Westerville City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

Citations

• 2018 Ohio 3855
• 114 N.E.3d 162
• 154 Ohio St. 3d 308

Syllabus

Real-property valuation—R.C. 5713.03—Recent arm's-length-sale price of real property is the best evidence of value, but taxing authorities must also consider any other evidence presented by the parties that is relevant to the value of the property—Board of Tax Appeals' decision vacated and cause remanded.