Sears, Roebuck & Co. v. Franklin Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case concerns the proper valuation for tax years 2005 through 2010 of a large facility located at the Eastland Mall in Columbus and owned by appellee Sears, Roebuck & Company (“Sears”). The Franklin County auditor valued the property at $8,323,000 for tax year 2005, which was a reappraisal year in Franklin County, and for tax years 2006 through 2010. The Franklin County Board of Revision (“BOR”), appellee, rejected Sears’s claims for reduction. At the Board of Tax Appeals (“BTA”), Sears presented an appraisal determining the value to be $6,300,000 for tax…