Dublin City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case concerns the proper valuation for tax year 2010 of a two-story office building in Franklin County. The auditor valued the property at $2,205,000, and the owner sought a value of $1,000,000 based on an appraisal it presented to the Franklin County Board of Revision (“BOR”). The BOR adopted the lower value, and appellant, the Dublin City Schools Board of Education (“BOE”), appealed to the Board of Tax Appeals (“BTA”), which affirmed the BOR’s valuation.

{¶ 2} On appeal to this court, the BOE contends that the appraisal did not constitute probative evidence…