Board of Education v. Cuyahoga County Board of Revision

Sherwin-Williams contends that the BTA incorrectly adopted an appraisal that relied on data collected and analyzed by an individual who did not testify and that the evidence did not comply with Evid.R. 703. It also contends that the BTA improperly ignored the July 1993 sale, which it claims is the most comparable sale in the taxing district. We disagree and affirm the BTA’s decision.

The BTA has discretion in admitting evidence, Ohio Turnpike Comm. v. Ellis (1955), 164 Ohio St. 377, 58 O.O. 179, 131 N.E.2d 397, paragraph eight of the syllabus; Akron v. Pub. Util. Comm. (1966), 5 Ohio St.2d…