2011 Ohio 5000
Ohio Ct. App.2011Background
- Lockhart sought tax-year-2008 reduction for 13 parcels; auditor’s true value was $4,134,000.
- Board of Revision denied the reduction in a 2–1 vote (no change).
- Lockhart presented owner’s testimony (Bob Lockhart) and an appraisal by John Emig valuing the property at $2,700,000; Emig’s appraisal said value was $2,700,000 and cited use restrictions.
- Board of Education offered no evidence at the hearing.
- Common Pleas Court reviewed the Board of Revision record without new evidence, found Lockhart’s evidence credible, and reversed to value the property at $2,700,000.
- Judgment affirmed on appeal; the court treated the Board’s error as harmless and upheld the trial court’s factual finding of value based on the record evidence.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Standard of review applied | Lockhart (plaintiff) | Board of Education (defendant) | Harmless error; proper standard required and applied |
| Weight of evidence and default auditor value | Auditor’s value not controlling; owner’s appraisal credible | Auditor’s value should be default unless rebutted | Trial court correctly based value on Lockhart’s evidence; auditor value not conclusive |
Key Cases Cited
- Kisil v. City of Sandusky, 12 Ohio St.3d 30 (1984) (deference to administrative resolutions of evidentiary conflicts)
- Black v. Bd. of Revision of Cuyahoga County, 16 Ohio St.3d 11 (1985) (independence in weighing evidence on review)
- Dayton-Montgomery County Port Auth. v. Montgomery County Bd. of Revision, 113 Ohio St.3d 281 (2007-Ohio-1948) (finding of value supported by record evidence)
- Colonial Village Ltd. v. Washington County Bd. of Revision, 123 Ohio St.3d 268 (2009-Ohio-4975) (auditor’s valuation as default when not rebutted)
- FirstCal Industrial 2 Acquisitions L.L.C. v. Franklin County Bd. of Revision, 125 Ohio St.3d 485 (2010-Ohio-1921) (auditor’s initial determination possesses probative force in absence of better evidence)
- Fairlawn Assoc. LTD v. Summit County Bd. of Revision, 9th Dist. No. 22238, 2005-Ohio-1951 (2005) (burden on taxpayer; evidence needed to challenge auditor’s valuation)
- Amsdell v. Cuyahoga County Bd. of Revision, 69 Ohio St.3d 572 (1994) (taxpayer bears initial burden to prove correct value)
- Murray & Co. Marina Inc. v. Erie County Bd. of Revision, 123 Ohio App.3d 166 (1997) (board and court review function parallels Board of Tax Appeals)
- Black v. Bd. of Revision of Cuyahoga County, 16 Ohio St.3d 11 (1985) (independence in weighing evidence on review)