HK New Plan Exchange Property Owner II, L.L.C. v. Hamilton County Board of Revision

{¶ 1} Appellant, Cincinnati School District Board of Education (“school district”), appeals from a decision of the Board of Tax Appeals (“BTA”) in which the BTA reversed the Hamilton County Board of Revision (“BOR”) and found that a January 2003 sale price constituted the value of the property at issue for tax year 2005. The school district contests the BTA’s decision primarily on evidentiary grounds. Namely, the school district argues that the 2003 sale of the property occurred as part of a bulk sale of assets and asserts that the property owner failed to prove the propriety of the amount of…