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Rover Pipeline, L.L.C. v. Harris,
Ohio Supreme Court,
2025 Ohio 2806,
dated August 13, 2025


This case involved a “battle of the experts” with respect to valuation of a natural gas pipeline.  The Board of Tax Appeals rejected the report proposed by Rover’s appraiser and found that the Tax Commissioner’s appraisers’ valuation reflected the best evidence of value.  The Court affirmed since the board didn’t commit reversible error.  

Note: Full-text of this case can be accessed by clicking on the name of the case.


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