Later courts went against this
Superseded by statute, as recognized in Westerville City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)
2016-Ohio-757 , 58 N.E.3d 1126, ¶ 29-30 (reliance on appraisal affirmed when appraiser explained why he did not rely on the sale price), superseded by statute on other grounds, as stated in Westerville City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 154 Ohio St.3d 308 , 2018-Ohio-3855 , 114 N.E.3d 162, ¶ 13
The opinion
O’Donnell, J.,
dissenting.
{¶ 35} Respectfully, I dissent.
{¶ 36} I would reverse the decision of the BTA and apply the 2007 sale price as the auditor did to value the property for 2009 pursuant to statute.