Hilliard City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
1Per curiam
*449 {¶ 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 of true value. Because we conclude that the BTA's decision is reasonable and lawful, we affirm it.
I. FACTS AND PROCEDURAL BACKGROUND
{¶ 2} The subject property consists of two parcels located on the west side of Columbus. The first parcel consists of 3.160…
Also in this document: Concurring in the judgment.
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