Columbus Bd. of Edn. v. Franklin Cty. Bd. of Revision

[This opinion has been published in Ohio Official Reports at 76 Ohio St.3d 13.] COLUMBUS BOARD OF EDUCATION, APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION; NESTLE FOODS CORPORATION, APPELLEE. [Cite as Columbus Bd. of Edn. v. Franklin Cty. Bd. of Revision,

1996-Ohio-432.] Taxation—Real property valuation—Board of Tax Appeals’ failure to find true value based upon its own independent analysis of the evidence is unreasonable and unlawful. (No. 95-1098—Submitted January 4, 1996—Decided July 3, 1996.) APPEAL from the Board of Tax Appeals, No. 93-H-435. __________________ {¶ 1} On February 4,…