Vandalia-Butler City Schools Board of Education v. Montgomery County Board of Revision

{¶ 1} In this appeal the Vandalia-Butler City Schools Board of Education (“school board”) challenges a decision of the Board of Tax Appeals (“BTA”) in which the BTA affirmed and adopted the Montgomery County Board of Revision’s (“BOR’s”) reduced valuation of a hotel. The school board contends that the BTA erred by according deference to the BOR’s decision rather than relying on its own independent weighing of the evidence.

{¶ 2} We agree with the school board. We therefore vacate the BTA’s decision and remand so that the BTA can determine whether there is sufficient evidence to permit it to…