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LOWE'S HOME CTRS. v. BD. OF REV.

No. 2015-2109.

116 N.E.3d 79 (2018)

154 Ohio St.3d 463

2018-Ohio-1974

LOWE'S HOME CENTERS, INC., et al., Appellants, v. WASHINGTON COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided May 22, 2018.

Attorney(s) appearing for the Case

The Gibbs Firm, L.P.A., Ryan J. Gibbs , Cincinnati, and Geoffrey N. Byrne , for appellants.

Rich & Gillis Law Group, L.L.C., and Kelly A. Gorry , for appellees.

{¶ 1} In this real-property-valuation case, the Board of Tax Appeals ("BTA") relied on an appraisal report furnished by appellees Washington County Board of Revision ("the BOR") and Washington County auditor (collectively, the "county") to value a property owned by appellants, Lowe's Home Centers, Inc. and Lowe's Home Centers...

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