HIN, L.L.C. v. Cuyahoga County Board of Revision

{¶ 1} In this appeal, the owner of an office building contests the Board of Tax Appeals’ (“BTA’s”) decision to adopt the April 2004 sale price of $7.4 million as the property’s value for tax-year 2006. Because we have previously addressed and rejected the legal arguments the property owner makes, and because the BTA properly determined the value of the property, we affirm the BTA’s decision.

Facts

{¶ 2} The property at issue is a 34-acre parcel containing a two-story, 78,500-square-foot office building. The property is located in Bedford, Ohio.

{¶ 3} Tops Markets, L.L.C. (“Tops”), owned the…