Real Property Tax: Ohio Supreme Court Rejects Recency Presumption for Sale Occurring 29 Months Prior to the Tax Lien Date

By: Richard Fry Former R.C. 5713.03 required a county auditor to consider a recent arm’s-length sale in determining a property’s true value for real property tax purposes. “The best evidence…

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Ohio Supreme Court Issues Decision on Jurisdictional Defect in Tax Valuation Complaint

Attorney Frederick M. Lombardi provides the following update on a recent decision by the Ohio Supreme Court: The Ohio Supreme Court, in Shinkle v. Ashtabula Cty. Bd. of Revision, 2013-Ohio-397…

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Eighth District Court of Appeals Issues Guidance on Real Estate Tax Complaint Procedures

The Eighth District Court of Appeals for Cuyahoga County, in four separate cases, ruled on a variety of procedural points with regard to real estate valuation appeals: 1.         In Berea…

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