Sunset Square Ltd. v. Miami County Board of Revision

These consolidated appeals present two issues: first, the proper valuation of the property and second, the propriety of the BTA’s refusal to accept additional testimony in this matter upon remand.

In Alliance Towers, supra, we stated that:

'“[T]hese appeals present us with the opportunity to clarify the test to be used to determine the true value of federally subsidized housing under R.C. 5713.03. For the reasons set forth below, we conclude that the decision of the BTA in each case is unreasonable and unlawful.” (Emphasis added.) Id. at 20-21, 523 N.E. 2d at 830.

“True value” was described in…