Babcock & Wilcox Co. v. Stark County Board of Revision

In its appeal to this court, Babcock & Wilcox argues that the BTA’s decision can not stand because it failed to identify the basis for its decision and the evidence relied upon in reaching that, decision, and because it was improperly based upon evidence of value in use rather than value in exchange.

The board of revision contends that the BTA’s decision was proper because it affirmed the determination of value made by the board of revision and *291because Babcock & Wilcox failed to sustain its burden of proving that the BTA’s determination of value was improper.

For the reasons that follow, we…