Cummins Property Services, L.L.C. v. Franklin County Board of Revision

{¶ 1} In this appeal, we address whether the Board of Tax Appeals (“BTA”) properly applied the precepts of our decision in Berea City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 106 Ohio St.3d 269, 2005-Ohio-4979, 834 N.E.2d 782, when it considered and rejected various arguments against using a recent, arm’s-length sale price to determine the value of property for taxation purposes. In this case, the property owner introduced the sale price as evidence of value, and the BTA accepted that price as determinative.

{¶ 2} The Board of Education of the Worthington City School District…