Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This case concerns the tax-year 2008 valuation of a 221,720-square-foot office-warehouse building in west Columbus. At the property owner’s instigation, appellee Franklin County Board of Revision (“BOR”) reduced the value assigned to the property from the $2,750,000 found by the auditor to the $1,520,000 advocated in an appraisal that the owner had submitted. The Columbus City Schools Board of Education (“BOE”) appealed to the Board of Tax Appeals (“BTA”), which, with no new evidence before it, affirmed the BOR’s determination.

{¶ 2} On appeal, the BOE renews its twofold criticism of the…