Bedford Board of Education v. Cuyahoga County Board of Revision

{¶ 1} In this appeal of a real-property-valuation case, the owner of four contiguous parcels improved with 103,700 square feet of warehouse space challenges an increase to the 2006 valuation of its property that was ordered by the Board of Tax Appeals (“BTA”) at the instigation of the Bedford Board of Education (“school board”). The BTA thereby reversed the decision of the Cuyahoga County Board of Revision (“BOR”), which had retained the auditor’s •valuation of $3,713,500. The BTA valued the property by using the allocated portion of the March 2006 sale price, which increased the valuation to…