LOCHER, J.
Appellant contends that, in valuing property which has been sold within three days of the tax lien date in an arm's-length transaction, it is unreasonable and unlawful to rely solely on a fair market value appraisal when the appraiser testifies that he wholly ignored the contemporaneous sale. We agree.
Section 2, Article XII of the Ohio Constitution, and R. C. 5713.01 require real property to be taxed at its."true value in money." The best evidence...
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