Crow v. Cuyahoga County Board of Revision

The issue presented in these appeals is the true value of the real estate in question.

Section 2, Article XII of the Ohio Constitution requires that: “Land and improvements thereon shall be taxed by uniform rule according to value * * * >>

R.C. 5713.03 provides, insofar as it is pertinent:

“The county auditor, from the best sources of information available, shall determine, as nearly as practicable, the true value of each separate tract * * * of real property * * *. In determining the true value of any tract * * * of real estate under this section, if such tract * * * has been the subject of an…