Howard v. Cuyahoga County Board of Revision

The principles followed by this court in reviewing the BTA’s real property value determinations are stated in the syllabus in Cardinal Federal S. & L. Assn. v. Bd. of Revision (1975), 44 Ohio St. 2d 13, 73 O.O. 2d 83, 336 N.E. 2d 433, as follows:

“2. The Board of Tax Appeals is not required to adopt the valuation fixed by any expert or witness. * * *

' “3. The Board of Tax Appeals is vested with wide discretion in determining the weight to be given to evidence and the credibility of witnesses which come before the board. * * *

“4. The fair market value of property for tax purposes is a question…