Columbus Board of Education v. Franklin County Board of Revision

The Columbus Board of Education contends that the BTA acted unreasonably and unlawfully when it presumed the BOR’s decisions to be valid. We agree.

A review of the BTA’s decision in this matter makes it clear that the standard of review which the BTA applied was incorrect.

R.C. 5717.01 provides that upon the filing of an appeal from a decision of the county board of revision, the board of revision “shall thereupon certify to the board of tax appeals a transcript of the record of the proceedings of the county board of revision * * * and all evidence offered in connection therewith.” R.C.…