South-Western City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

*543 {¶ 1} In this real-property-valuation case, appellee Cummins & Davis, Inc., sought to reduce the value of its property for tax year 2011. The Franklin County Board of Revision ("BOR") granted a partial reduction, and the Board of Tax Appeals ("BTA") adopted the value determined by the BOR. Appellant, Board of Education of the South-Western City School District ("the BOE"), has appealed the BTA's decision, asserting three propositions of law. We conclude that the BTA erred in adopting the BOR's determination of value. We accordingly reverse the BTA's decision and reinstate the county…