Meijer Stores Ltd. Partnership v. Franklin County Board of Revision

{¶ 1} Meijer Stores Limited Partnership (“Meijer”) seeks to reverse a decision of the Board of Tax Appeals (“BTA”) that determined the value of a newly constructed Meijer store for the 2003 tax year. The BTA rejected the appraisal Meijer offered and adopted an appraisal presented on behalf of the Licking Heights Local School District Board of Education (“school board”). For purposes of this appeal, the most important difference between the two appraisals rests in the selection of comparable-sale properties and comparable-rent properties: the school board’s appraiser utilized a range of…