The appellants contend that R.C. 5715.19(G) precludes a property owner from testifying about the terms and conditions of a sale before the BTA if (1) the owner did not testify or otherwise present admissible evidence concerning the sale to the board of revision and (2) the owner does not show good cause for the failure to do so. We agree.
R.C. 5715.19(G) provides:
"A complainant...
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