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NFI METRO CTR. v. FRANKLIN CTY. BD. OF REVISION

Nos. 96-1406 and 96-1407.

78 Ohio St.3d 105 (1997)

NFI METRO CENTER II ASSOCIATES, APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES. NFI METRO CENTER I ASSOCIATES, APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided April 2, 1997.

Attorney(s) appearing for the Case

Baker & Hostetler and George H. Boerger, for appellants.

Ronald J. O'Brien, Franklin County Prosecuting Attorney, and Matthew H. Chafin, Assistant Prosecuting Attorney, for appellees Franklin County Board of Revision and Franklin County Auditor.

Teaford, Rich, Coffman & Wheeler and Jeffrey A. Rich, for appellee Dublin Board of Education.

Per Curiam.

We reverse the BTA's decision because the BTA did not support its findings on basic facts with sufficient, probative evidence of record. Strongsville Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision (1997), 77 Ohio St.3d 402, 674 N.E.2d 696. In each decision, the BTA stated:

"[The appraisers'] methodologies diverged in their income approach analysis...

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