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TARGET CORP. v. GREENE CTY. BD. OF REVISION

No. 2008-1231.

122 Ohio St.3d 142 (2009)

2009-Ohio-2492

TARGET CORPORATION, Appellee, v. GREENE COUNTY BOARD OF REVISION ET AL., Appellants.

Supreme Court of Ohio.

Decided June 3, 2009.

Attorney(s) appearing for the Case

Siegel, Siegel, Johnson & Jennings Co., L.P.A., and Nicholas M.J. Ray, for appellee.

James R. Gorry, for appellants.

Per Curiam.

{¶ 1} Appellants, the Greene County Auditor and the Greene County Board of Revision (collectively, "the county"), appeal from a decision of the Board of Tax Appeals ("BTA") that adopted a reduced valuation of the property owned by the appellee, Target Corporation. The BTA based its determination of value on an appraisal report and testimony that Target presented to the board of revision ("BOR").

{¶ 2}<...

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