North Olmsted Board of Education v. Cuyahoga County Board of Revision

The issue in this case *99is whether the decision of the BTA was reasonable and lawful. We find that it was and affirm its decision.

In the absence of evidence of a recent arm’s-length sale between a willing buyer under no compulsion to buy and a willing seller under no compulsion to sell, the testimony of expert witnesses becomes necessary. State, ex rel. Park Investment Co., v. Bd. of Tax Appeals (1964), 175 Ohio St. 410, 25 O.O. 2d 432, 195 N.E. 2d 908.

The determination of true value or fair market value of property for tax purposes is a question of fact which is primarily within the province…