Summary
In Cleveland Trust Co. v. Bd. of Revision (1955), 163 Ohio St. 579, 57 O.O. 9, 127 N.E.2d 748, this court reversed a BTA value determination that was higher than that shown by the evidence before it.
Summary of this case from Mentor Bd. Edn. v. Bd. of RevisionOpinion
No. 34337
Decided June 29, 1955.
Taxation — Real property — Increase of assessed valuation — Board of Tax Appeals — Decision not supported by evidence.
APPEAL from the Board of Tax Appeals.
The appellant, the owner of certain improved real estate in the city of Cleveland, filed with the Cuyahoga County Board of Revision, an appellee herein, a complaint as to the valuation of $486,900 placed on such property by the county auditor for the tax year 1952. The board of revision allowed a reduction of $50,000 on the assessed value of the improvements and fixed the assessed value of the property at $436,900, allocating $209,137.50 to land and $227,762.50 to buildings.
Appellant appealed from the decision of the board of revision to the Board of Tax Appeals. The latter board fixed the valuation at $431,347, allocating $209,140 to land and $222,207 to buildings.
An appeal from the decision of the Board of Tax Appeals brings the cause to this court for review.
Mr. C.F. Taplin and Mr. C.F. Taplin, Jr., for appellant.
Mr. Frank T. Cullitan, prosecuting attorney, and Mr. George W. Leddon, for appellees.
An adjustment satisfactory to appellant was made in the valuation of the buildings. The only issue presented here is the valuation of the land, appellant contending that the Board of Tax Appeals erred in not finding the land value to be $167,310. Prior to 1952 the land was on the tax duplicate for $167,310, but was increased 25 per cent by reason of a general order of the Board of Tax Appeals ordering an increase of 25 per cent of the entire tax duplicate of the county.
The testimony of a commercial and industrial property salesman, a witness for appellant, fixed a valuation on the land of from $152,460 to $162,624. An appraiser, testifying for appellant, fixed the valuation at $175,000. Another appraiser, appellees' own witness, fixed the valuation at $202,000, which is $7,140 less than the value fixed by the Board of Tax Appeals.
An examination of the record fails to disclose any evidence to sustain the finding of the Board of Tax Appeals of a valuation higher by more than $7,000 than that found by the appraiser testifying in behalf of the county. The record does contain evidence supporting the claim of the appellant. The decision of the Board of Tax Appeals is reversed and the cause is remanded. Bloch v. Glander, Tax Commr., 151 Ohio St. 381, 86 N.E.2d 318.
Decision reversed and cause remanded.
WEYGANDT, C.J., MATTHIAS, HART, ZIMMERMAN, STEWART, BELL and TAFT, JJ., concur.