NWD 300 Spring, LLC v. Franklin County Board of Revision

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) that valued the land underlying the North Bank Condominiums in Franklin County for tax year 2013. The BTA adopted the value found in an appraisal report submitted by the Columbus City Schools Board of Education (BOE). The unit owners appealed, arguing that the BTA should have adopted the land value in their appraisal report rather than the higher value in the BOE’s appraisal report. The Supreme Court affirmed, holding that the BTA did not abuse its discretion in finding the BOE’s appraisal to be more probative and in thus adopting the land value found in the BOE’s appraisal. View "NWD 300 Spring, LLC v. Franklin County Board of Revision" on Justia Law