Lutheran Social Servs. of Cent. Ohio Village Hous., Inc. v. Franklin Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This appeal from the Board of Tax Appeals (“BTA”) concerns the proper valuations for tax year 2008 of two government-subsidized housing complexes in Franklin County. For each complex, the Franklin County Board of Revision (“BOR”) rejected the appraisal evidence that the property owner presented in support of a claimed reduction, but the BTA reversed and adopted the owner’s appraisal valuations in a brief, cursory decision. The South-Western City Schools Board of Education (“BOE”) appealed to this court, arguing that the appraisal evidence is not probative as a matter of law or, in the…