Lunn v. Lorain Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case involves a single-family residence in Elyria owned by appellee Betty L. Lunn. She challenged the Lorain County auditor’s valuation of the property for tax year 2012, alleging that her February 2011 purchase was a recent arm’s-length sale that established a lower true value. The Lorain County Board of Revision (“BOR”) retained the auditor’s valuation, finding that she had provided insufficient evidence of the sale. The Board of Tax Appeals (“BTA”) reversed and valued the property according to the sale price. The auditor and BOR (collectively, “the…