HIN, L.L.C. v. Cuyahoga County Board of Revision

*482O’Donnell, J.

{¶ 1} In this case, two sales of the same property occurred within a few months of the tax-lien date, one prior and one subsequent to it, and we are called upon to provide guidance as to which sale better represents the true value of the property and to clarify when each sale occurred and what date the auditor should use to determine true value. Specifically, we address whether the Board of Tax Appeals (“BTA”) correctly determined the true value of the property, consisting of 34.5784 acres improved with a 78,500-square-foot office building, located at 17500 Rockside Road in…