Terraza 8 LLC et al. v. Franklin County Board of Revision et al., Case No. 2015-2063
Ohio Board of Tax Appeals
- Does the "fee simple" standard in R.C. 5713.03 require an inquiry into whether a lease reflects market rent at the time of a sale?
- Does the Ohio Administrative Code require that certain factors (market rent, the leased fee, and leasehold value) be considered in determining fee simple value under R.C. 5713.03?