General Motors Corp. v. Cuyahoga County Board of Revision

The issue in this case is the fair market value of the subject property for tax years 1982, 1983, and 1984.

R.C. 5713.03 provides in part:

“The county auditor * * * shall determine as nearly as practicable, the true value of each separate tract, lot, or parcel of real property and of buildings, structures and improvements located thereon * * * in accordance with the uniform rules and methods of valuing and assessing real property as adopted, prescribed, and promulgated by the tax commissioner.”

“The fair market value of property for tax purposes is a question of fact, the determination of which…