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KALMBACH WAGNER SWINE RESEARCH FARM v. BD. OF REV.

No. 97-1196.

81 Ohio St.3d 319 (1998)

KALMBACH WAGNER SWINE RESEARCH FARM, APPELLEE, v. BOARD OF REVISION OF WYANDOT COUNTY ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided April 1, 1998.

Attorney(s) appearing for the Case

Farthing & Harsha, John H. Farthing and Shelly R. Harsha, for appellee.

Teaford, Rich & Wheeler and James R. Gorry, for appellants.

LUNDBERG STRATTON, J.

Appellants argue that, under Stanjim Co. v. Mahoning Cty. Bd. of Revision (1974), 38 Ohio St.2d 233, 67 O.O.2d 296, 313 N.E.2d 14, the BOR can require a complainant to submit an income and expense statement if the complainant is an owner of income-producing property seeking a reduction in property value. Appellants further maintain that the BOR...

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