Ratner v. Stark County Board of Revision

The taxpayer argues that the BTA valuation of the mall property is unreasonable and unlawful because it does not reflect fair market value as of January 1, 1981.

This court has held that “[t]he fair market value of property for tax purposes is a question of fact, the determination of which is primarily within the province of the taxing authorities, and this court will not disturb a decision of the Board of Tax Appeals with respect to such valuation unless it affirmatively appears from the record that such decision is unreasonable or unlawful.” Bd. of Revision v. Fodor (1968), 15 Ohio St. 2d 52…