2013 Ohio 3310
Ohio Ct. App.2013Background
- Roger P. Davis owned a 2.8‑acre residential property in Butler County assessed by the county auditor for 2008 at $598,330 (house $548,140; land $50,190).
- Davis appealed to the Butler County Board of Revision (BOR), alleging the house was only ~75–80% complete (about 4,200–4,300 finished sq ft, not 6,768) and sought a reduced valuation.
- At the BOR hearing Davis and his appraiser (Dan Carrelli) testified and submitted photocopied photos; the auditor presented no testimony at the hearing.
- After the hearing a BOR member (Sam Powers), who was an auditor employee, inspected the property, prepared a 20‑page report increasing the valuation to $635,750, and the BOR adopted that increase without offering Davis an opportunity to cross‑examine Powers.
- Davis appealed to the Butler County Court of Common Pleas under R.C. 5717.05; the court reviewed the BOR record, declined to accept additional evidence, found Davis failed to meet his initial burden to prove a reduction, and affirmed the auditor’s valuation. Davis appealed to this court, raising three assignments of error.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the common pleas court erred by affirming auditor’s valuation despite BOR’s use of a post‑hearing report raising value | BOR relied on an untested post‑hearing report; court should have remanded for new BOR hearing | Court may independently determine value on appeal; BOR error does not mandate remand to BOR | Court affirmed: remand not required because common pleas court conducted independent review and found plaintiff did not meet burden |
| Whether the common pleas court abused discretion by refusing to admit additional evidence on appeal | Davis had conducted discovery and retained experts; exclusion prejudiced him | Admission of additional evidence is discretionary under R.C. 5717.05 and court did not abuse that discretion | Court affirmed: refusing additional evidence was within trial court’s discretion |
| Whether the court improperly discredited Davis’s testimony as incompetent | Davis’s testimony about condition and square footage was competent and probative | Trial court found Davis’s and his appraiser’s testimony and methods unreliable and unpersuasive | Court affirmed: trial court may weigh credibility and found plaintiff’s evidence not competent/probative |
| Standard and burden of proof on appeal from BOR | N/A (relates to overall procedure) | N/A | Court reiterated taxpayer bears initial burden to prove a valuation reduction; common pleas court performs independent de novo valuation review and will not reverse absent abuse of discretion |
Key Cases Cited
- Park Investment Co. v. Board of Tax Appeals, 175 Ohio St. 410 (establishing "true value" as market sale value)
- Black v. Cuyahoga Cty. Bd. of Revision, 16 Ohio St.3d 11 (common pleas court must independently evaluate evidence; de novo decision standard)
- Amsdell v. Cuyahoga Cty. Bd. of Revision, 69 Ohio St.3d 572 (taxpayer must produce competent, probative evidence to obtain reduction)
- Colonial Village Ltd. v. Washington Cty. Bd. of Revision, 123 Ohio St.3d 268 (auditor’s valuation presumed valid absent proof to contrary)
- Oak Hill Local School Dist. Bd. of Edn. v. Hamilton Cty. Bd. of Revision, 134 Ohio St.3d 549 (procedural routes: appeal to BTA or common pleas court perform same function)