Plain Local Schools Board of Education v. Franklin County Board of Revision

{¶ 1} In this appeal, the Plain Local Schools Board of Education (“school board”) challenges a decision of the Board of Tax Appeals (“BTA”) in which the BTA determined the true value of a two-story office building owned by Huntington National Bank to be $2,000,000, thereby affirming the decision of the Franklin County Board of Revision (“BOR”) to reduce the value from the $2,650,000 originally assigned by the auditor. The school board advances three propositions of law that raise two main issues. First: Did the BOR and the BTA err by determining the value of real property based in part on…