Johnston Coca-Cola Bottling Co., Inc. v. Hamilton Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case involves a manufacturing and distribution facility in Cincinnati owned and operated by appellant, Johnston Coca-Cola Bottling Company, Inc. (“Coca-Cola”). The Hamilton County Board of Revision (“BOR”) rejected Coca-Cola’s complaint seeking a reduction for tax year 2011 and retained the Hamilton County auditor’s valuation. On appeal, the Board of Tax Appeals (“BTA”) increased the value from $13,571,760 to $14,000,000 based on a new appraisal submitted by the auditor. Coca-Cola appeals to this court, asserting six propositions of law. We affirm the BTA’s…