Board of Revision v. Fodor

The question presented is whether the decision of the Board of Tax Appeals is unreasonable or unlawful. The appellant board of revision contends that the Board of Tax Appeals failed to consider all the evidence of fair market value presented.

The fair market value of a parcel of property at a particular time for tax purposes is a question of fact, the determination of which is primarily within the province of the taxing authorities. Benedict v. Hamilton County Board of Revision, 170 Ohio St. 62. In Hercules Galion Products, Inc., v. Bowers, 171 Ohio St. 176, in a per curiam opinion, *54this court…