Emerson v. Erie Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This case involves two adjoining parcels of real property in Erie County, near Sandusky. The property owner, appellee, David Emerson (“Emerson”), challenged the Erie County auditor’s valuations for tax year 2011. He argued to the Erie County Board of Revision (“BOR”) that his September 2009 purchase of the parcels established lower true values because it was a recent arm’s-length transaction. The BOR rejected his claim and retained the auditor’s valuations. Emerson appealed to the Board of Tax Appeals (“BTA”), which reversed and valued the properties according to the sale price. The…