Adams v. Harris

[This opinion has been published in Ohio Official Reports at 176 Ohio St.3d 697.] ADAMS ET AL., APPELLANTS AND CROSS-APPELLEES, v. HARRIS, TAX COMMR., APPELLEE AND CROSS-APPELLANT. [Cite as Adams v. Harris,

2024-Ohio-4640.] Taxation—Real-property tax—Current-agricultural-use valuation—Tax commissioner abused her discretion by unreasonably and arbitrarily adopting $1,000 per acre woodland-clearing-cost rate—Decision of Board of Tax Appeals reversed and cause remanded to tax commissioner with instructions that she adopt woodland-clearing-cost rate that complies with Adm.Code 5703-25-33. (No.…