East Liverpool Landfill, Inc. v. Columbiana County Board of Revision

Cox, Judge.

This matter presents a timely appeal from a decision rendered by the Board of Tax Appeals (“BTA”), sustaining the value set by appellee, Columbiana County Board of Revision, for taxing purposes, on the real property in question. Appellee had increased the assessed value of the property from $5,216,360, as originally determined by the Columbiana County Auditor, to $12,910,000.

The property consisted of a nonhazardous, solid waste disposal facility and adjoining realty, located in Columbiana County. From 1969 to 1993, the property was owned and operated by the city of East Liverpool,…