Dauch v. Erie Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
1Per curiam
{¶ 1} In these three appeals, which we consolidated for oral argument and now consolidate for decision, we decide whether the Board of Tax Appeals (“BTA”) acted reasonably and lawfully in valuing properties based on recent arm’s-length-sale prices. The first case (case No. 2014-2008) involves a residential property owned by appellee Gale A. Dauch, trustee. The others (case Nos. 2014-2009 and 2014-2010) involve residential properties owned by Gale A. Dauch in his personal capacity. In each case, Dauch challenged the Erie County auditor’s tax-year-2013 valuation, alleging that his recent…
2Cases cited12 opinions
- Cummins Property Services, L.L.C. v. Franklin County Board of RevisionOhio Supreme Court · 2008
- Black v. Board of RevisionOhio Supreme Court · 1985
- Worthington City Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2009
- Akron City School District Board of Education v. Summit County Board of RevisionOhio Supreme Court · 2014
- Cincinnati School District Board of Education v. Hamilton County Board of RevisionOhio Supreme Court · 1997
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