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?