discussing the “owner-opinion rule” and noting that it is based on the assumption that the owner “‘possess[es] sufficient acquaintanceship with [the property]’” to estimate its value
How later courts described this case
- discussing the “owner-opinion rule” and noting that it is based on the assumption that the owner “‘possess[es] sufficient acquaintanceship with [the property]’” to estimate its value
Written by the judges who cited it.
The opinion
Lanzinger, J.,
dissenting.
{¶ 43} I dissent from the majority’s expansion of the owner-opinion rule to allow employees of a corporation to provide evidence of a property’s value, and I would affirm the decision of the Board of Tax Appeals that reinstated the auditor’s valuation.
French, J., concurs in the foregoing opinion.