# Zukowski v. Franklin County Board of Revision

> Ohio Supreme Court · October 5, 1994 · 70 Ohio St. 3d 503

URL: https://www.frixlaw.com/law-library/cases/6770344

## Case

- **Full name:** Zukowski v. Franklin County Board of Revision
- **Court:** Ohio Supreme Court
- **Decided:** October 5, 1994
- **Citations:** 70 Ohio St. 3d 503; 639 N.E.2d 456
- **Precedential status:** Published
- **Opinion:** Concurrence by Pfeifer
- **Judges:** Douglas, Moyer, Pfeifer, Resnick, Sweeney, Wright
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6770344

## Opinion text

Pfeifer, J.,
concurring. Given the facts of this case, I concur in the judgment of the majority. However, for the reasons stated in my concurrence in Dublin-Sawmill Properties v. Franklin Cty. Bd. of Revision (1993), 67 Ohio St.3d 575, 577 , 621 N.E.2d 693, 694 , purchase price should be regarded only as “some *505 evidence of value” for real estate tax purposes and should not be presumed to equate with fair market value. In the event that there is no other reliable evidence regarding value, then purchase price may be used to gauge market value. Unfortunately, other credible evidence was lacking in this case, so purchase price is indeed the best evidence available. I therefore concur.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6770344. Public record. Not legal advice.