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Supreme Court of Ohio - Case No. 2018-1299 Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision
Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County auditor, and Ohio tax commissioner, and Palmer House Borrower LLC, Case No. 2018-1299
Ohio Board of Tax Appeals
ISSUES:
- Is the purchase of a membership interest in a limited liability company the best indication of a property's value for tax purposes?
- Was the use of a financing appraisal report to determine a property's value appropriate in this case?
- Is documentation admissible to the Ohio Board of Tax Appeals if it's not authenticated or certified?
- If a property's value is determined by using the price to transfer a business, does that type of valuation result in unfair and inequitable taxes on more than the real estate and violate the Ohio Constitution's requirement that property be taxed uniformly?
Ohio Board of Tax Appeals
ISSUES:
- Is the purchase of a membership interest in a limited liability company the best indication of a property's value for tax purposes?
- Was the use of a financing appraisal report to determine a property's value appropriate in this case?
- Is documentation admissible to the Ohio Board of Tax Appeals if it's not authenticated or certified?
- If a property's value is determined by using the price to transfer a business, does that type of valuation result in unfair and inequitable taxes on more than the real estate and violate the Ohio Constitution's requirement that property be taxed uniformly?
September 10, 2019