Blatt v. Hamilton County Board of Revision

{¶ 1} This case involves a property tax appeal from the Board of Tax Appeals (“BTA”) determination of a residential property value for tax year 2005. The *429Hamilton County Auditor appeals the BTA’s valuation, which is substantially less than either the auditor’s original valuation or the modified valuation of the property found by the Hamilton County Board of Revision (“BOR”). The auditor contends that the BTA’s decision is unreasonable and unlawful because the BTA rejected the probative record evidence of the taxpayer and of the BOR’s additional appraiser and adopted a value unsupported by the…