Apple Group Ltd. v. Medina Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case concerns the proper valuation of unbuilt lots in a residential subdivision for tax year 2008. The Board of Tax Appeals (“BTA”) rejected the comparable-sales appraisal submitted by the taxpayer, Apple Group Ltd., and because it concluded that the taxpayer had failed to discharge its burden of showing a different value, the BTA reverted to the county’s valuation of the parcels. Contrary to the BTA’s analysis, we conclude that Apple Group presented evidence that negated the auditor’s determination of value and that triggered the BTA’s duty to perform an…