Conclusions of Law in Board of Revision Appeal Judgment Entry

Below are Conclusions of Law that I recently filed in a case involving an appeal from the denial of a reduction in the taxable value of a commercial property. This case is subject to appeal.


In an action under R.C. 5857.05, the Court of Common Pleas must make an independent valuation on the property that is the subject of the appeal. JRB Holdings, LLC v. Wayne County Bd. of Revision, 2006 Ohio App. LEXIS 943, 2006 Ohio 1042, (2006).

A trial court does not conduct a trial de novo in such a proceeding. It may base its decision on a review of the evidence offered to the county’s board of revision. Black v. Bd. of Revision, 16 Ohio St. 3d 11, 475 N.E.2d 782 (1985).

In reviewing a board of revision's valuation of property, the common pleas court should make its own independent decision but is not required to conduct an independent proceeding. It should reach its own decision without any deference to the administrative finding. However, it should consider the administrative record, giving that record whatever weight the court deems appropriate, even if the court accepts additional evidence. Black v. Bd. of Revision (1985), 16 OS3d 11, 16 OBR 363, 475 NE2d 1264, Park Ridge Co. v. Franklin Cty. Bd. of Revision, (1987) 29 Ohio St. 3d 12, 504 N.E.2d 1116.

When challenging the valuation and assessment of real property for taxation, the taxpayer bears the burden of proving his or her right to a reduction in value. R.R.Z. Associates v. Cuyahoga Cty. Bd. of Revision (1988), 38 Ohio St. 3d 198, 527 N.E.2d 874. Fair market value is a question of fact primarily within the province of the taxing authorities. Cardinal Federal S. & L. Assn. v. Bd. of Revision (1975), 44 Ohio St. 2d 13, 336 N.E.2d 433, 73 Ohio Op. 2d 83, paragraph four of the syllabus. In an R.C. 5717.05 appeal, the common pleas court has wide discretion to determine the weight of the evidence and it need not adopt the valuation recommended by any expert witness. J.C. Penney Properties, Inc. v. Franklin Cty Bd. of Revision (Aug. 27, 1992) 1992 Ohio App. LEXIS 4583, Franklin App. Nos. 91AP-872, 91AP-873, 91AP-874, unreported.