Richman Properties, L.L.C. v. Medina Cty. Bd. of Revision (Slip Opinion)

{¶ 1} The Medina County auditor and the Medina County Board of Revision (“BOR”) appeal from a decision of the Board of Tax Appeals (“BTA”), in which the BTA reversed the tax-year-2008 valuation adopted by the BOR for four parcels. The BTA held that the sale price from a June 2006 transaction, $135,000, was the best evidence of value of the four parcels on January 1, 2008, which was the tax-lien date for tax year 2008. The BTA did so in spite of the fact that the current four parcels had been two distinct parcels at the time of the sale. Although it determined that the sale price was…