Dean Holman , Medina County Prosecuting Attorney, and Nathan E. Carnes , Assistant Prosecuting Attorney, for appellees, Medina County Auditor and Medina County Board of Revision.
Supreme Court of Ohio.
Per Curiam.
{¶ 1} This real-property-valuation case concerns the proper valuation of unbuilt lots in a residential subdivision for tax year 2008. The Board of Tax Appeals ("BTA") rejected the comparable-sales appraisal submitted by the taxpayer, Apple Group Ltd., and because it concluded that the taxpayer had failed to discharge its burden of showing a different value, the BTA reverted to the county's valuation of the parcels. Contrary...
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