# Lunn v. Lorain Cty. Bd. of Revision (Slip Opinion)

> Ohio Supreme Court · December 13, 2016 · 149 Ohio St. 3d 137

URL: https://www.frixlaw.com/law-library/cases/9870229

## Case

- **Full name:** Lunn Et Al., Appellees, v. Lorain County Board of Revision Et Al., Appellants
- **Court:** Ohio Supreme Court
- **Decided:** December 13, 2016
- **Citations:** 149 Ohio St. 3d 137; 73 N.E.3d 486; 2016 Ohio 8075
- **Precedential status:** Published
- **Opinion:** Dissent by Pfeifer
- **Judges:** O'Connor, O'Donnell, Lanzinger, Kennedy, French, Pfeifer, O'Neill
- **Cited by:** 28 later opinions in the Frix Law Library

## Citator (automated)

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- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9870229

## Opinion text

Pfeifer, J.,
dissenting.
*143 Dennis P. Will, Lorain County Prosecuting Attorney, and John P. Kilroy, Assistant Prosecuting Attorney, for appellants.
{¶ 24} I would affirm the Board of Tax Appeals’ determination that based on the record before it, the February 2011 sale of the subject property “was recent, arm’s-length, and constitutes the best indication” of the property’s value.
{¶ 25} Although expert witness Dr. Paul Bellamy testified that the sale to appellee Betty L. Lunn was not at arm’s length, he did not testify concerning the proper valuation. Accordingly, I would defer to the next most recent sale, a mere month before Lunn purchased the property. That transaction involved a sheriffs sale that was open to the public and, therefore, available to any willing bidder. That is a better indication of value than the auditor’s appraisal, which clearly does not take account of the fact that no one is willing to spend more than $33,000 to purchase the property.
{¶ 26} Accordingly, I dissent.
O’Neill, J., concurs in the foregoing opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9870229. Public record. Not legal advice.