Youngstown Sheet & Tube Co. v. Mahoning County Board of Revision

The sole question presented is whether the decision of the BTA was unreasonable or unlawful. R. C. 5717.04. We do not sit either as a “super” Board of Tax Appeals or as a trier of fact de novo. 3535 Salem Corp. v. Lindley (1979), 58 Ohio St. 2d 210, 212.

Youngstown contends that the BTA’s valuation of the subject property was, under the circumstances of this case, unreasonable and unlawful because said valuation was not ascertained by determining true value in terms of the probable selling *401price of the property in an arm’s length transaction between a willing buyer and willing seller. See…