Rite Aid of Ohio, Inc. v. Washington Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case concerns the tax-year-2010 valuation of multiple parcels that together constitute a Rite Aid drugstore and its parking lot in Marietta. In that sexennial reappraisal year, the Washington County Auditor, an appellant here, determined a value of approximately $3,319,000 for the store. Appellee, Rite Aid of Ohio, Inc., filed a complaint before the Washington County Board of Revision (“BOR”), also an appellant here, and presented an opinion seeking a reduction, but the BOR retained the auditor’s valuation. On appeal at the Board of Tax Appeals (“BTA”), Rite…