Central Ohio Condo Developer Challenges Tax Appeals Board Valuation of Unfinished Units

Argues School District Failed to Meet Burden of Proof That Valuation

Board of Education of the Dublin City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and East Bank Condominiums II, LLC, Case no. 2012-1432

Appeal from order of State Board of Tax Appeals

ISSUE: Did the State Board of Tax Appeals abuse its discretion or act unreasonably or unlawfully when it rejected the tax valuation of an unfinished condominium development adopted by the Franklin County Board of Revision (BOR) and reinstated the county auditor's initial valuation of that property despite the fact that the party appealing the BOR's valuation presented no evidence to show that the BOR's valuation was inaccurate or that the auditor's valuation more closely reflected the true value of the property?