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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