Dayton-Montgomery County Port Authority v. Montgomery County Board of Revision

*282{¶ 1} In this appeal, appellant, the Dayton-Montgomery County Port Authority, the owner of a recently constructed office building in downtown Dayton, seeks to reduce that building’s cost valuation as computed by the county auditor and as affirmed by the Board of Tax Appeals (“BTA”) for the tax year 2003. The Port Authority contends that the actual-cost figures it presented to the board of revision constitute a more accurate valuation than the figures used by the auditor. In particular, the Port Authority asserts that its actual-cost evidence refutes the auditor’s use of a 1.6 “grade factor…