Westhaven, Inc. v. Wood Cty. Bd. of Revision

[This opinion has been published in Ohio Official Reports at 81 Ohio St.3d 67.] WESTHAVEN, INC., APPELLEE, v. WOOD COUNTY BOARD OF REVISION ET AL., APPELLANTS. [Cite as Westhaven, Inc. v. Wood Cty. Bd. of Revision,

1998-Ohio-446.] Taxation—Real property valuation of two-story apartment building operated under a federally subsidized rental program for seniors—Board of Tax Appeals has discretion in admitting evidence, weighing it, and granting credibility to testimony—Decision of Board of Tax Appeals based on property owner’s appraiser reasonable and lawful, when. (No. 97-357—Submitted August…