NTD Propertied, Ltd. v. Clark Cty Aud.
2013 Ohio 3652
Ohio Ct. App.2013Background
- NTD filed a March 2008 Complaint Against the Valuation of Real Property for tax year 2007 seeking a lower true value for 785 Benjamin Drive, Springfield.
- The Board of Revision of Clark County (BOR) recommended a true value of $3,350,000; the Auditor later valued the property at $4,396,750.
- At a January 29, 2009 BOR hearing, appraiser Coe testified the subject is a 115,500 SF crane-building facility built in 1995 located in Prime Ohio Corporate Park; it is owner-occupied.
- Coe performed a market approach using three out-of-county comparables and rejected cost and income approaches due to age and owner-occupancy.
- After BOR decision, the BOE moved to consider additional evidence; the trial court ultimately adopted the Auditor’s original valuation, reversing BOR.
- This appeal challenges whether the trial court properly weighed evidence and did not simply rubber-stamp the Auditor’s value, remanding for independent determination.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the trial court properly weighed the evidence. | NTD contends the court erred by adopting the auditor's value instead of independently weighing Coe's appraisal. | BOR and auditor argue valuation should align with auditor's determination as default. | Yes; the trial court erred in reverting to the auditor’s value. |
| Whether the auditor’s valuation should control absent credible evidence. | NTD asserts it presented credible, probative evidence supporting a reduced value. | Auditor's valuation is presumptively valid absent contrary evidence. | No; the auditor’s value cannot control when credible evidence supports a different value. |
Key Cases Cited
- Wheeling Steel Corp. v. Evatt, 143 Ohio St.3d 71 (Ohio 1944) (Auditor’s valuation presumptions and weight in appraisal cases)
- Colonial Village, Ltd. v. Washington Cty. Bd. of Revision, 123 Ohio St.3d 268 (2009) (Presumption and burdens in tax valuation appeals)
- Murray & Co. Marina, Inc. v. Erie Cty. Bd. of Revision, 123 Ohio App.3d 166 (1997) (Taxpayer bears initial burden; court weighing of evidence)
- Dayton-Montgomery Cty. Port Authority v. Montgomery Cty. Bd. of Revision, 2007-Ohio-1948 (Ohio Supreme Court 2007) (True value defined by market for sale to willing buyer)
- Siebenthaler Co. v. Montgomery Cty. Bd. of Revision, 74 Ohio App.3d 103 (1991) (Appellate review of valuation and discretion to weigh evidence)
- Blatt v. Hamilton Cty. Bd. of Revision, 2009-Ohio-5260 (Ohio Supreme Court 2009) (Legal standard for reliability of evidence in valuation matters)