Natl. Church Residence v. Licking Cty. Bd. of Revision

[This opinion has been published in Ohio Official Reports at 73 Ohio St.3d 397.] NATIONAL CHURCH RESIDENCE, APPELLANT, v. LICKING COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Natl. Church Residence v. Licking Cty. Bd. of Revision,

1995-Ohio-327.] Taxation—Real property valuation—Taxpayer has duty to prove the right to a reduction in value—Board of Tax Appeals has wide discretion in weighing evidence and credibility of witnesses. (No. 94-1625—Submitted March 30, 1995—Decided August 30, 1995.) APPEAL from the Board of Tax Appeals, No. 92-B-1084. __________________ {¶ 1} National Church…