Black v. Board of Revision

The issues presented by this appeal are whether the common pleas court abused its discretion in refusing to conduct a trial de novo or erred in its valuation of UCB’s property and whether a discriminatory level of assessment was applied. We hold that the court of common pleas did not abuse its discretion in disallowing a trial de novo. We further hold that the court’s method of valuation and application of a uniform rate of assessment were proper.

R.C. 5717.05 defines the parameters of an appeal from the board of revision to the court of common pleas, and states, in pertinent part, that:

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