Lone Star Steakhouse & Saloon of Ohio, Inc. v. Franklin Cty. Bd. of Revision (Slip Opinion)

*34 {¶ 1} In this real-property-valuation case involving tax year 2012, appellant, Lone Star Steakhouse & Saloon of Ohio, Inc. ("Lone Star"), sought a reduction in the valuation of a property it once owned based on the property's sale price. Appellee Franklin County Board of Revision ("the BOR") rejected the sale price as the *375 criterion of value and instead retained the county auditor's valuation. On appeal, the Board of Tax Appeals ("BTA") adopted the BOR's valuation, finding that the sale was too remote in relation to the tax-lien date. We conclude that the BTA misapplied our precedent in…