SPRINGFIELD LOCAL BD. OF EDN. v. SUMMIT CTY. BD. OF REVISION

No. 92-1511.

68 Ohio St.3d 493 (1994)

SPRINGFIELD LOCAL BOARD OF EDUCATION, APPELLANT, v. SUMMIT COUNTY BOARD OF REVISION; GOODYEAR TIRE & RUBBER COMPANY, APPELLEE.

Supreme Court of Ohio.

Decided March 23, 1994.


Attorney(s) appearing for the Case

Young & McDowall and Dean A. Young, for appellant.

Buckingham, Doolittle & Burroughs Co., L.P.A., Duane Morris and Robyn L. Crane, for appellee.


Per Curiam.

The BTA analyzed the evidence before it and found the January 12, 1987 sale price of the Goodyear plant facilities was not the best indication of the value of the subject property for tax year 1984. The BTA stated that in the absence of a current sale of property, true value in money may be determined by appraisal, utilizing the market approach to value, the income approach or the cost approach. We agree with this analysis.

The BTA noted...

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