Porter v. Cuyahoga County Board of Revision

The basic issue in the instant cause concerns the appropriate factors to be considered in the valuation of real property for tax assessment purposes where the land in question is zoned for less profitable uses as compared with neighboring lands zoned for more profitable uses.4

*311Section 2, Article XII of the Ohio Constitution, directs that “land * * * shall be taxed by uniform rule according to value.” The term “value” as used in this constitutional provision has been defined as the amount at which property could be sold to a willing buyer by a willing seller on the open market. State, ex rel.…