CELEBREZZE, C. J.
In order to determine the taxable value of the subject property, the Board of Tax Appeals must first determine the "true value in money," as mandated by Section 2, Article XII of the Ohio Constitution, and as codified in Title 57 of the Revised Code.
There was no recent arm's-length transfer of the property to serve as "best evidence" of the true value in money which the board must rely upon under R. C. 5717.03 and the case law of this court...
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