Phelps Realty Co. v. Board of Revision

The Phelps Realty Company filed “a complaint against” a “valuation or assessment * * * upon the tax duplicates of the then current year [1966] * * * filed” pursuant to Section 5715.19, Revised Code.

*84Phelps urges that the Board of Revision should have applied the statewide common level of assessment to the fair market value of the property rather than the Hamilton County common level of assessed value.

Section 5715.19, Revised Code, states in part: “Upon request of a complainant, the Board of Tax Appeals shall determine the common level of assessment of real property in the county for the year…