Legal Opinion
Lowe's Home Ctrs., Inc. v. Washington Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
Decided May 22, 2018No. 2015-2109PublishedCited by 13 opinions
1Per curiam
*81*463{¶ 1} In this real-property-valuation case, the Board of Tax Appeals ("BTA") relied on an appraisal report furnished by appellees Washington County Board of Revision ("the BOR") and Washington County auditor (collectively, the "county") to value a property owned by appellants, Lowe's Home Centers, Inc. and Lowe's Home Centers, L.L.C. (collectively, "Lowe's"). Although Lowe's presented its own appraisal report, the BTA found that the county's report constituted the most competent and probative evidence of the value of the subject property for tax year 2013. Lowe's has appealed.
{¶ 2} We…
Also in this document: Dissent.
2Cases cited22 opinions
- Grava v. Parkman TownshipOhio Supreme Court · 1995
- Whitehead v. General Telephone Co.Ohio Supreme Court · 1969
- Satullo v. WilkinsOhio Supreme Court · 2006
- EOP-BP Tower, L.L.C. v. Cuyahoga County Board of RevisionOhio Supreme Court · 2005
- Hicks v. De La CruzOhio Supreme Court · 1977
17 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Rancho Cincinnati Rivers, L.L.C. v. Warren Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2021
- Teays Valley Local School Dist. Bd. of Edn. v. StruckmanOhio Court of Appeals · 2023
- Corex Partners, L.L.C. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2020
- Lowe's Home Ctrs., L.L.C. v. Brooklyn City Schools Bd. of Edn.Ohio Court of Appeals · 2020
- State v. D.M.Ohio Court of Appeals · 2018
8 more not listed; retrieve them via the Exa API.