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  5. 149 N.E.3d 974 (2019)
 

MENLO REALTY v. FRANKLIN COUNTY BD. OF REV.

No. 19AP-316.

149 N.E.3d 974 (2019)

2019-Ohio-4872

MENLO REALTY INCOME PROPERTIES 28, LLC, Appellant-Appellant, v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees-Appellees.

Court of Appeals of Ohio, Tenth District, Franklin County.

Rendered on November 25, 2019.

Attorney(s) appearing for the Case

On brief: Sleggs, Danzinger & Gill Co., LPA, and Todd W. Sleggs , Cleveland, for appellant. Argued: Todd W. Sleggs.

On brief: Rich and Gillis Law Group, Mark H. Gillis , and Richelle L. Thoburn Ford , Dublin, for appellee Columbus City Schools Board of Education. Argued: Mark H. Gillis.

DECISION

{¶ 1} In this property valuation case from the Board of Tax Appeals, property owner Menlo Realty Income Properties 28, LLC ("Menlo") seems to argue for a rule that despite a recent arms-length sale, the taxing authorities must automatically discount the sale value of any leased property by the vacancy...

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