Banbury Village, Inc. v. Cuyahoga County Board of Revision

Appellant alleges that the BTA’s decision was unreasonable and unlawful because it was not based upon the highest and best use of the subject property, because the BTA’s valuation was based upon actual sales of other properly, and because appellant’s constitutional rights were not protected.

Appellees argue that the decision of the BTA is supported by substantial probative evidence and is reasonable and lawful, and that appellant’s constitutional rights have not been violated. We agree.

The BTA’s determination of true value is a question of fact and will not be disturbed by this court except…