Events & Webinars

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 of the true value in money of real property is an actual, recent sale of property in an arm’s -length transaction.” Conalco v. Monroe Cty.Read More