Day Lay Egg Farm v. Union County Board of Revision

J. Thomas Guernsey, Judge.

This is an appeal pursuant to the provisions of R.C. 5717.04 by the Union County Board of Revision from a decision of the Board of Tax Appeals, hereafter “BTA,” in an appeal thereto by the taxpayer, Day Lay Egg Farm, a partnership, from determinations by the board of revision of the true value as of January 1, 1982, of three egg farms owned by the taxpayer situated in Union County.

As the taxpayer, in the hearing before the Board of Tax Appeals, conceded the correctness of all valuations asserted by the board of revision and affirmed by BTA, except the valuations…