2015 Ohio 5448
Ohio Ct. App.2015Background
- Walls purchased the subject YMCA property in January 2009 for $90,000.
- Lorain County six-year reappraisal for 2012 lowered the assessed value from $610,900 to $303,500.
- Walls filed a BOR complaint seeking a $90,000 value reduction.
- BOR kept the auditor’s $303,500 value after hearing Walls’ testimony and broker’s materials.
- BTA held an evidentiary hearing and affirmed the BOR’s value of $303,500.
- Walls argues the BTA erred by excluding exhibits, not using the 2009 sale, and ignoring the broker’s opinion.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether BTA properly admitted new evidence | Exhibits are public records; admissible. | Exhibits were properly excluded under R.C. 5715.19(G). | No abuse of discretion; evidence properly excluded. |
| Whether 2009 sale price should be used as value | The 2009 sale price should determine value. | Sale was not recent; not reliable for 2012 lien date. | BTA properly treated 2009 sale as not a reliable indicator. |
| Whether broker’s opinion/testimony should be considered | Broker’s opinion supports value reduction to $90,000. | Broker failed to explain basis and did not use recognized valuation approaches. | BTA did not abuse by rejecting broker evidence. |
Key Cases Cited
- Worthington City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 124 Ohio St.3d 27 (Ohio Supreme Court 2009) (burden on appellant to show value change; true value fact-driven)
- Akron City School Dist. Bd. of Edn. v. Summit Cty. Bd. of Revision, 139 Ohio St.3d 92 (Ohio Supreme Court 2014) (true value is fact-specific; use probative evidence)
- Conalco v. Monroe Cty. Bd. of Revision, 50 Ohio St.2d 129 (Ohio Supreme Court 1977) (best evidence is an arm's-length sale)
- Freshwater v. Belmont Cty. Bd. of Revision, 80 Ohio St.3d 26 (Ohio Supreme Court 1997) (prior-year values not dispositive; cannot rely on old valuations)
- State ex rel. Park Inv. Co. v. Bd. of Tax Appeals, 175 Ohio St. 410 (Ohio Supreme Court 1964) (expert appraisal required when no recent sale)
- Gatson v. Medina Cty. Bd. of Revision, 133 Ohio St.3d 18 (Ohio Supreme Court 2012) (BTA evidentiary weighing is within discretion)
- Simmons v. Cuyahoga Cty. Bd. of Revision, 81 Ohio St.3d 47 (Ohio Supreme Court 1998) (BTA credibility determinations are reviewable for abuse)
- Hotel Statler v. Cuyahoga Cty. Bd. of Revision, 79 Ohio St.3d 299 (Ohio Supreme Court 1997) (discretion to reject evidence includes rejecting transcript evidence)