Orange City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)

*224 *325 {¶ 1} In this real-property-valuation case involving the sale of a carwash, the property owner, appellant, Hayes & Match, L.L.C., appeals a decision of the Board of Tax Appeals ("BTA") adopting $951,776 as the value of the subject property for tax year 2012. That amount was the full amount paid by Hayes & Match in connection with exercising its option to purchase the property from its lessor in February 2012, and as shown by the fiscal officer's stamp on the deed that is in the record, it was the amount originally reported to the county as the consideration paid to acquire title to the…