In re the Equalization Appeal of Andover Antique Mall L.L.C.

McAnany, J.:

Butler County (County) appeals the district court’s decision (1) overturning the determinations of the appraised value of the taxpayer’s property by the Board of Tax Ap*200peals (BOTA) for the tax years 1999 and 2001, and (2) adopting the proposed findings of the taxpayer, Andover Antique Mall, L.L.C. (Andover). The County also appeals the district court judge’s refusal to recuse himself. We reverse and reinstate BOTA’s decisions.

In 1996 Andover purchased a 98,550 square foot lot for $90,000 and erected upon it, at a cost of $560,590, a 28,616 square foot prefabricated metal warehouse…