Harrah's Ohio Acquisition Co., L.L.C. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)

*340 {¶ 1} This is the third appeal before this court involving the real-property valuation of Thistledown, a "racino" in Cuyahoga County. In the first appeal, involving tax year 2010, we affirmed the decision of the Board of Tax Appeals ("BTA") valuing the real property at $13.8 million based on an appraisal submitted by the property owner.

*194 Warrensville Hts. City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision , 145 Ohio St.3d 115 , 2016-Ohio-78 , 47 N.E.3d 144 , ¶ 24-26 (" Warrensville Hts. City School Dist. I "). We rejected the school board's argument that a July 2010 bankruptcy…