Worthington City Schools Board of Education v. Franklin County Board of Revision

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”) in a real property valuation case, and it comes before the court for a second time. In Worthington City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 124 Ohio St.3d 27, 2009-Ohio-5932, 918 N.E.2d 972 (“Worthington I ”), the property owner challenged the BTA’s use of the sale price as an indicator of value on the basis that “market changes and other factors make the sale price unreliable.” The BTA rejected that challenge and adopted the sale price as the value of the property.

{¶ 2} On appeal, we held that the…