Strongsville Board of Education v. Cuyahoga County Board of Revision

{¶ 1} The issue before us is whether the Board of Tax Appeals (“BTA”) erred in relying upon appraisal evidence instead of the recent sale price to determine *310property value for tax purposes. Because its decision was not unreasonable or unlawful, we affirm the BTA’s decision.

{¶ 2} This appeal as of right concerns the valuation of real property located at 17800 Royalton Road in Strongsville. The property, consisting of 21.4783 acres of land and a three-story office building built and occupied by the Ceres Group, Inc. (“Ceres”), contains a total of 121,770 square feet. The tax years at issue are…