Kister v. Ashtabula Cty. Bd. of Rev., 2007-A-0050 (12-21-2007)

OPINION

{¶ 1} Appellant, Ronald R. Kister, appeals from the May 11, 2007 decision and order of the Ohio Board of Tax Appeals ("Board of Tax Appeals"), affirming the decision of the Ashtabula County Board of Revision ("Board of Revision").

{¶ 2} On August 9, 2006, appellant filed a notice of appeal with the Board of Tax Appeals, appealing the decision of the Board of Revision, which determined that the true value of his property for tax year 2005 totaled $251,700. Appellant alleged that the correct value of the property was $110,000.

{¶ 3} The property, consisting of vacant land located in…