Huber Hts. City Schools Bd. of Edn. v. Montgomery Cty. Bd. of Revision (Slip Opinion)

*332 {¶ 1} Appellee Globe Products, Inc., sought a decrease in the valuation of its property during proceedings held before appellee Montgomery County Board of Revision ("BOR"). Appellant, the Huber Heights City Schools Board of Education ("BOE"), objected to Globe's requested decrease, but aside from a minor adjustment, the BOR lowered the property's value in line with what Globe sought. The BOE then appealed to the Board of Tax Appeals ("BTA"), where it presented testimony that was critical of Globe's evidence. The BTA found the BOE's testimony lacking and accordingly adopted the value…