Mann v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)

*530 *197 {¶ 1} In this appeal, appellant, Sam Mann, challenges a decision by the Board of Tax Appeals ("BTA") denying his request to reduce the value of residential property he owned during the 2013 tax year. Mann presents eight propositions of law for our consideration. We conclude that the BTA erred in one respect-namely, by failing to account for potentially material evidence of the property's sale in November 2009. We accordingly vacate the BTA's decision and remand the case to the BTA for consideration of this evidence.

FACTS AND PROCEDURAL BACKGROUND

{¶ 2} The subject property is located in…