Ramsey v. County Board of Revision

Bv the Court.

The question presented to this court by the appeal is whether the decision of the Board of Tax Appeals was “unreasonable” or “unlawful. ’ ’

The price paid by the appellant is not a controlling factor in determining the assessed valuation of the property on the tax duplicate. While it is shown by ■the record that this sale was not a forced sale but one which was consummated after a general offering of the land to the public, this is but one of the factors to be considered. The valuation of these premises must necessarily bear some relation to valuations placed -on similar…