concluding that 13-month gap between sale and tax lien date was prima facie evidence of the recency of the sale
How later courts described this case
- concluding that 13-month gap between sale and tax lien date was prima facie evidence of the recency of the sale
Written by the judges who cited it.
The opinion
Pfeifer, J.,
concurring in part and dissenting in part.
{¶ 26} I concur in the bulk of the majority opinion, but I dissent from its treatment of personal property as realty.
{¶ 27} It is undisputed that the sales price included personal property, primarily appliances. The property owner’s appraiser presented unrebutted testimony that the personal property was valued at $1,000 per unit. Because there is no evidence to the contrary in the record, I would defer to the appraiser’s valuation of the personal property. I conclude that the valuation of the property should be reduced by $300,000, $1,000 per unit times 300 units. Accordingly, I concur in part and dissent in part.
O’Connor and Lanzinger, JJ., concur in the foregoing opinion.