Park Ridge Co. v. Franklin County Board of Revision

I

Markus, J.

This court recently addressed the scope of a common pleas court’s review for property values established by the board of revision. See Black v. Bd. of Revision (1985), 16 Ohio St. 3d 11, 16 OBR 363, 475 N.E. 2d 1264. The provisions of R.C. 5717.05 require the common pleas court to consider the administrative record from the board of revision. They permit the court to consider additional evidence in its discretion, but do not require it to do so. Black, supra, at paragraph one of the syllabus.

The appellate court cited, and the auditor and the school boards rely on, the following…