AERC Saw Mill Village, Inc. v. Franklin County Board of Revision

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”) in a real property valuation case. The Franklin County auditor determined that a value that had been stipulated by the parties for tax year 2002 in a case pending before the BTA should be carried over to tax years 2005 and 2006. The auditor made that determination even though the stipulation occurred after the auditor had conducted the reappraisal for tax year 2005 and had already determined a lower value for the property for that year.

{¶ 2} When the owner objected to the carryover, the Franklin County Board of…