BD. OF EDN. v. BD. OF REVISION

No. 2015-1861.

114 N.E.3d 1185 (2018)

154 Ohio St.3d 449

2018-Ohio-2046

HILLIARD CITY SCHOOLS BOARD OF EDUCATION, Appellee, v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees; UTSI Finance, Inc., Appellant.

Supreme Court of Ohio.

Decided May 31, 2018.


Attorney(s) appearing for the Case

Rich & Gillis Law Group, L.L.C., Mark Gillis , Dublin, and Kimberly G. Allison , for appellee Hilliard City Schools Board of Education.

Vorys, Sater, Seymour & Pease, L.L.P., Karen H. Bauernschmidt , Cleveland, Nicholas Ray , Columbus, and Heather M. Lutz , Cleveland, for appellant.


{¶ 1} In this real-property-valuation case, appellant, UTSI Finance, Inc. ("UTSI"), appeals a Board of Tax Appeals ("BTA") decision that valued UTSI's property in accordance with a sale price. In assigning this value, the BTA determined that UTSI's appraisal evidence did not negate the presumption that the sale price was characteristic...

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