Leber v. Greene Cty. Bd. of Revision, 2007-Ca-39 (2-15-2008)

OPINION

{¶ 1} Greene County auditor Luwanna Delaney appeals from the trial court's decision and entry finding that the value of real estate owned by appellees Gene and Connie Leber is $1, 870, 000 for tax year 2005.

{¶ 2} The record reflects that the auditor's office issued the Lebers a notice of property valuation in September 2005, increasing the assessed value of their residence and land to $3, 250, 830. The Lebers subsequently filed a complaint with the Greene County Board of Revision ("BOR"), challenging the increase. In support, they submitted an appraisal report prepared by Stephen Weis.…