Hilliard City Schools Board of Education v. Franklin County Board of Revision

{¶ 1} In these appeals, the owner of several self-storage facilities in Franklin County contests the decision of the Board of Tax Appeals (“BTA”), which adopted the 2006 sale prices as the value of those properties for the 2006 tax year. All the properties at issue were acquired by U-Store-It, L.P., in a bulk purchase in 2006. U-Store-It raises the primary contention that the 2006 sale involved related parties and therefore could not qualify as an arm’s-length transaction for purposes of valuing the properties. U-Store-It also contends that the sale prices cannot be used because they include…