Maralgate, L.L.C. v. Greene County Board of Revision

{¶ 1} This is an appeal by the Greene County auditor and the Greene County Board of Revision (“BOR”) from a decision of the Board of Tax Appeals (“BTA”) that reversed the decision of the BOR and granted current-agricultural-use-valuation (“CAUV”) status to a 70.959-acre parcel owned by Maralgate, L.L.C. The parcel was purchased by the Turner Family Partnership as part of a 749-acre farm in March 2005. Apparently, the entire farm enjoyed CAUV status until the parcel at issue was transferred from the family partnership to the Maralgate entity on July 28, 2006. Thereafter, the Greene County…