Plain Local Schools Board of Education v. Franklin County Board of Revision
130 Ohio St. 3d 230
| Ohio | 2011Background
- Plain Local Schools Board appeals a BTA decision valuing Huntington National Bank’s two-story office building at $2,000,000 as of Jan. 1, 2005, reducing the auditor’s original $2,650,000 value.
- Appraisal by James Powers (not testifying) was relied upon by a second appraiser, Blosser, who testified regarding the appraisal report.
- BOR relied on the appraisal report (despite the appraiser not testifying) and on Blosser’s testimony to conclude value on the tax-lien date.
- The school board objected to (a) hearsay in the appraisal report and (b) valuing as of May 1, 2004 rather than the tax-lien date, but failed to raise hearsay objections below.
- BTA affirmed, interpreting the report as evidence supporting value on the tax-lien date and giving deference to the BTA’s independent valuation.
- The court affirmed the BTA, holding that the appraisal content could be used as evidence and that Blosser’s testimony sufficed to establish value on the tax-lien date, even though the appraiser did not testify.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the appraisal report was admissible without the appraiser testifying. | Plain Local contends the report is hearsay. | Huntington argues the report is reliable evidence corroborated by testimony. | No reversible error; no waiver of objection; report used as evidence supporting value. |
| Whether the BTA could rely on an appraisal certifying value for a different date to determine value for the tax-lien date. | Plain Local challenges use of a May 1, 2004 value for Jan. 1, 2005. | BTA may use the report’s factual data to inform the tax-lien-date valuation. | affirmed; BTA properly used the report’s data to support independent valuation. |
Key Cases Cited
- AP Hotels of Illinois, Inc. v. Franklin Cty. Bd. of Revision, 118 Ohio St.3d 343 (2008-Ohio-2565) (appraisal certifying value as of different date can aid tax-lien date valuation)
- Olmsted Falls Village Assn. v. Cuyahoga Cty. Bd. of Revision, 75 Ohio St.3d 552 (1996) (BTA must base decision on true value as of tax lien date; independent valuation allowed)
- Freshwater v. Belmont Cty. Bd. of Revision, 80 Ohio St.3d 26 (1997) (true value determination is primarily for taxing authorities; deferential standard of review)
- EOP-BP Tower, L.L.C. v. Cuyahoga Cty. Bd. of Revision, 106 Ohio St.3d 1 (2005-Ohio-3096) (reaffirmed deference to BTA; evidence weighing and credibility near-absolute on appeal)
- Columbus Bd. of Edn. v. Franklin Cty. Bd. of Revision, 76 Ohio St.3d 13 (1996) (BTA’s independent valuation permitted when record negates auditor’s valuation)