Webb Corp. v. Lucas County Board of Revision

In Proposition of Law One, Webb argues that the record did not support the BTA’s conclusion that Toledo was experiencing a revitalization and that the BTA could not discredit Garvin’s report on this basis. We agree with Webb. However, we conclude that, even though Garvin’s report cannot be discredited on this basis, the BTA reasonably and lawfully granted greater weight to Szabo’s report and testimony, and we affirm its decision.

According to R.R.Z. Assoc. v. Cuyahoga Cty. Bd. of Revision (1988), 38 Ohio St.3d 198, 201, 527 N.E.2d 874, 877:

“The BTA need not adopt any expert’s valuation. It has…