During a Board of Revision hearing in Ohio, a property owner presents an appraisal showing a market value of $250,000, while the County Auditor's value is $310,000. A school district presents a counter-appraisal showing $330,000. The Board of Revision:
Correct Answer
C) May determine value based on the evidence presented, which could be any amount supported by the evidence
The Board of Revision is an independent body that weighs all evidence presented by all parties — the property owner, the County Auditor, and any other interested parties like school districts. The BOR may set the value at any amount supported by the evidence, which could be the owner's value, the Auditor's value, the school district's value, or any value in between.
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