Mid-States Terminal, Inc. v. Lucas County Board of Revision

The decision of the BTA accepted the $6,700,000 valuation put forth by Mid-States’ appraiser Dennis E. Vogan. The BTA applied that valuation to parcel No. 18-77207, thereby leaving the valuation of the other twenty parcels unchanged. However, the BTA itself raised the question of whether the $6,700,000 value it accepted was applicable to just parcel No. 18-77207 or whether it was applicable to all twenty-one parcels.

Mid-States contends that Vogan’s opinion of value is applicable to all twenty-one parcels, not just parcel No. 18-77207. Mid-States contends that the values for the twenty parcels…