Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case concerns the tax-year-2010 valuation of three two-family residential rental properties in Columbus. Appellee Franklin County Board of Revision (“BOR”) approved a reduction in the auditor’s original valuation based upon unspecified sales-comparison and income approaches, neither of which is part of the record. The Board of Tax Appeals (“BTA”) affirmed the reduction, and appellant, the Columbus City Schools Board of Education (“BOE”), has appealed. The BOE argues that the BTA should not have affirmed the reduced valuation when the evidence for the…