Poffenberger v. Board of Revision

This case arises from a complaint as to the valuation of appellants’ property determined by the Auditor of Clermont County for the tax year 1973. The valuation fixed by the Auditor was upheld by the Board of Revision and the Court of Common Pleas. Appellants assign three errors, the essence of which is that the trial court’s decision is contrary to law. The underlying question presented is whether a county auditor may lawfully fix the tax value of a parcel of real estate solely on the basis of its fair market value while at the same time fixing the value of comparable properties by a…