Witt Co. v. Hamilton County Board of Revision

The issue presented to this court is whether the BTA erred in failing to consider the appraisal report and testimony of *157appellant’s expert witness, Kennedy. Appellant asserts that the BTA erred in refusing to accept or consider the testimony of and appraisal performed by Kennedy. In support, appellant argues that Kennedy was unaware of the contingency fee arrangement between his employer and appellant, and that whether his employer obtained an interest in the appeal should not affect his qualifications as an appraiser. Lastly, appellant contends that there is no requirement that an appraiser…