Opinion ID: 4505127
Heading Depth: 1
Heading Rank: 2

Heading: palmer’s propositions of law

Text: {¶ 17} Palmer advances five propositions of law as follows: 1. The BTA erred when it determined that the purchase of the membership interest was the best indication of value for tax purposes. 6 January Term, 2020 2. The BTA applied the wrong burden of proof because the conveyance fee form and deed did not establish value. 3. The BTA decision is unreasonable and unlawful because the BTA relied upon documentation presented by the Board of Education that was not admissible because it was not authenticated or certified. 4. The only probative and competent evidence of value was the appraisal presented on behalf of Palmer House [Borrower]. The BTA should have adopted the appraisal as the best indication of value for the real estate as of tax lien date. 5. The BTA’s decision is inconsistent with the Ohio Constitution and results in an unfair and inequitable valuation for the real estate.