Jones & Laughlin Steel Corp. v. Lucas County Board of Revision

The question presented is whether the Court of Common Pleas, in an appeal under R. C.. 5717.05, may determine a taxable value for real property which is lower than that claimed by the taxpayer in his initial complaint.

R.'C. 5717.05, in pertinent part, provides:. “ [Upon appeal] the court may hear the appeal on the record and the evidence thus submitted, or it may hear and consider evidence in addition thereto. It shall determine the taxable value of the. property whose valuation # * * for *63taxation by the county board of revision is complained of * * * and shall certify its judgment to the…