Olentangy Local Schools Bd. of Edn. v. Delaware Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This case turns on the relationship between two statutory provisions governing real property tax assessment, R.C. 5713.04 and former R.C. 5713.03. During the time at issue in this case, former R.C. 5713.03 established a rebuttable presumption that a sale price is the best evidence of a property’s value for purposes of assessing real property tax. 1 Am.Sub.H.B. No. 260, 140 Ohio Laws, Part II, 2665, 2722; Cummins Property Servs., L.L.C. v. Franklin Cty. Bd. of Revision, 117 Ohio St.3d 516, 2008-Ohio-1473, 885 N.E.2d 222, at ¶ 13. Then as now, R.C. 5713.04 expressly stated that a sale…