Consolidated Aluminum Corp. v. Monroe County Board of Revision

First, we point out the obvious law that “the fair market value of property for tax purposes is a question of fact, the determination of which is primarily within the province of the taxing authorities, and this court will not disturb a decision of the Board of Tax Appeals with respect to such valuation unless it affirmatively appears from the record that such decision is unreasonable or unlawful.” Bd. of Revision v. Fodor (1968), 15 Ohio St. 2d 52.

Also, to make it clear at the outset that we adhere to the principle previously set forth in Conalco v. Bd. of Revision (1977), 50 Ohio St. 2d…