Board of Education v. Franklin County Board of Revision

{¶ 1} This appeal presents another occasion for this court to decide whether the Board of Tax Appeals (“BTA”) properly applied our holding in Berea City School Dist Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 106 Ohio St.3d 269, 2005-Ohio-4979, 834 N.E.2d 782. In this case, the property owner contested the auditor’s valuation of the property and introduced the sale price as evidence of value. The board of revision adopted the sale price as the value of the property, and the BTA did the same.

{¶ 2} The Board of Education of Dublin City Schools contends that the easements encumbering the…