Westlake Medical Investors, L.P. v. Cuyahoga County Board of Revision

Medical Investors principally argues that the BTA should have deducted amounts for the nonrealty items of the state-issued certificate of need, goodwill, and tangible personal property. We disagree.

A taxpayer has the duty to prove his right to a reduction in value. Zindle v. Summit Cty. Bd. of Revision (1989), 44 Ohio St.3d 202, 203, 542 N.E.2d 650, 651. The BTA stated its reasons for why it did not believe Provencher’s testimony, and the record supports its findings as to Provencher’s testimony. We do not find that the BTA abused its discretion in discrediting his report and opinion of value.