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

{¶ 1} Appellant, Marvin Moskowitz, after successfully obtaining from appellee Cuyahoga County Board of Revision (“BOR”) a property-value reduction for tax year 2012 from $148,800 to $60,000, appealed to the Board of Tax Appeals (“BTA”), seeking a further reduction to $25,000. The BTA upheld the BOR’s value, and on appeal to this court, Moskowitz contends that the record contains insufficient support for the BOR’s value and clearly negates the Cuyahoga County fiscal officer’s original assessment. On this basis, he urges us to accept his own opinion of value, $25,000. Because we find that the…