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

{¶ 1} This real-property-valuation case concerns the proper valuation for tax year 2009 — and potentially 2010 and 2011 also — of a residential property in Cuyahoga County. The property owner, appellee, Jill Cannata, trustee, presented an appraisal report along with the testimony of the appraiser before appellant' Cuyahoga County Board of Revision (“BOR”), and the appraiser was subject both to direct and cross-examination. The BOR rejected the appraisal and retained the valuation that had been determined by appellant county fiscal officer, and the property owner appealed to the Board of Tax…