Canton Towers, Ltd. v. Board of Revision

In order to determine the taxable value of the subject property, the BTA must first determine the “true value in money,” as mandated by Section 2, Article XII of the Ohio Constitution and as codified in R.C. Title *657. Wynwood Apartments, Inc. v. Bd. of Revision (1979), 59 Ohio St. 2d 34, 35 [13 O.O.3d 19]. Appellant contends that the BTA erred in determining the true value of the subject property. The true or fair market value of property for tax purposes is a question of fact, the determination of which is primarily within the province of the taxing authorities, and this court will not disturb…