Cincinnati School District Board of Education v. Hamilton County Board of Revision

The auditor did not file a notice of appeal, but in his brief as appellee he argues for reversal of the BTA’s decision. Sua sponte, the court strikes the auditor’s brief.

The gist of the BOE’s first contention is that the rebuttable presumption that sale price reflects true value arises in a valuation case only after proof that that sale was an arm’s-length sale. We disagree with the BOE’s contention.

In prior decisions we have recognized a rebuttable presumption that the sale price reflects the true value of property. The first mention of this presumption was made by Justice Wright, writing…