CINCINNATI MILACRON v. BD. OF REVISION

No. 86-1563.

35 Ohio St. 3d 32 (1988)

CINCINNATI MILACRON INDUSTRIES, INC., APPELLEE, ET AL., v. BROWN COUNTY BOARD OF REVISION; HURT, AUDITOR, APPELLANT.

Supreme Court of Ohio.

Decided January 13, 1988.


Attorney(s) appearing for the Case

Frost & Jacobs, Samuel McW. Scoggins and Jeffrey A. Lipps, for appellee.

R. Allan Corbin, prosecuting attorney, and James R. Gorry, for appealant Dallas D. Hurt.


Per Curiam.

In his first proposition of law, appellant asserts that absent any credible evidence demonstrating the taxpayer's right to a valuation reduction, the BTA must affirm the valuation determinations of the board of revision. In support of this proposition, appellant cites a number of decisions which hold that a taxpayer bears the burden of proving that he is entitled to a reduction in the taxable value...

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