Colonial Village, Ltd. v. Washington County Board of Revision

{¶ 1} The appellants and cross-appellees in these consolidated appeals are affiliated entities that own adjacent tracts of federally subsidized low-income housing in Washington County. In Colonial Village Ltd. v. Washington Cty. Bd. of Revision, 114 Ohio St.3d 493, 2007-Ohio-4641, 873 N.E.2d 298 (“Colonial Village I”), we reviewed the determination of value for tax year 2003 rendered by the Board of Tax Appeals (“BTA”) for one of the tracts at issue. In that case, the BTA had found that the owner’s appraisal did not constitute probative evidence of value, and as a result, it adopted the value…