TBC Westlake, Inc. v. Hamilton County Board of Revision

We reverse the portion of the BTA’s decision that did not value the separate bank building and remand the case for it to value such building. We affirm the remainder of the BTA’s decision.

In proposition of law No. 1, appellants contend that the BTA should have distributed the attorney-examiner’s report to the parties. They essentially claim that Ohio’s open meeting and public records laws require this.

*61R.C. 5717.01 authorizes the BTA to hear appeals of valuation complaints, “[to] cause its examiners to conduct such hearing and to report to it their findings for affirmation or rejection.”

Appella…