DAK, PLL v. Franklin County Board of Revision

{¶ 1} Appellant, DAK, PLL (“DAK”) has filed appeals contesting the valuation by the Board of Tax Appeals (“BTA”) of 13 condominium units that DAK owns. These appeals have been consolidated for purposes of hearing and decision.

{¶ 2} The 13 units whose values are being contested are located in Downing Place, a 31-unit condominium complex on Bethel Road in Columbus. The Downing Place complex consists of six buildings: two buildings containing eight units each, three buildings containing four units each, and one budding containing three units. One of the four-family buildings faces Bethel Road,…