stating that “a representation by counsel does not constitute evidence”
How later courts described this case
- stating that “a representation by counsel does not constitute evidence”
- holding that omission of an argument from a party’s brief before the BTA may be deemed to waive the argument
- noting courts “have long held that ‘statements of counsel are not evidence’ ”
- “We have long held that ‘statements of counsel are not evidence.’”
Written by the judges who cited it.
The opinion
O’Donnell, J.,
dissenting.
{¶ 40} Respectfully, I dissent.
{¶ 41} I would accept the owner’s opinion of value and use the recent arm’s-length sale of these properties and allocation as a basis for valuation. Accordingly, I would reverse the decision of the Board of Tax Appeals.
Kennedy, J., concurs in the foregoing opinion.