West Bay Manor Co. v. Cuyahoga County Board of Revision

West Bay challenges the BTA’s findings on the CON and personal property deductions. In both instances, West Bay contends that the record does not support the BTA’s findings. We disagree with West Bay.

“We will not overrule BTA findings of fact that are based upon sufficient probative evidence.” R.R.Z. Assoc. v. Cuyahoga Cty. Bd. of Revision (1988), 38 Ohio St.3d 198, 201, 527 N.E.2d 874, 877.

We note that “[t]he BTA is not required to adopt the valuation fixed by any witness, and it is vested with wide discretion to determine the weight to be given to evidence and the credibility of witnesses…