Groveport Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

*247 {¶ 1} At issue in this property-tax appeal is the value for 2014 and 2015 of a 569,216-square-foot distribution warehouse with office space in Groveport. At the hearing before the Franklin County Board of Revision ("BOR"), the property owner, appellant, Sears, Roebuck and Company, presented appraiser testimony and a written appraisal report, and appellee Groveport-Madison Local Schools Board of Education ("school board") presented testimony from a different appraiser along with a "consulting report." The BOR adopted Sears's appraisal value, and the school board appealed.

*248 {¶ 2} Before the…