Zeller-401 FX TIC, L.L.C. v. Franklin Cty. Bd. of Revision

Citations

• 2021 Ohio 1504

Syllabus

Appellants' failed to provide competent and probative evidence to support their requests for a reduction in the assessed value of the land portion of the property and for allocation of all improvements to be included as tax exempt under a community reinvestment area. Therefore, the decision by the court of common pleas to affirm the Board of Revision's denial of appellant's requests was not an abuse of discretion.