Does 'Carry Forward' of Tax Board Valuation Trump Owner's Right to Six-Year Reappraisal Of Property?

Or Does Previous Valuation Cease to Apply When Reappraisal Finalized?

AERC Saw Mill Village, Inc. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Dublin City School District, Case no. 2009-1765

State Board of Tax Appeals

ISSUE: Did the Board of Tax Appeals (BTA) commit reversible error by "carrying forward" its 2002 valuation of a parcel of real property for the 2005 and 2006 tax years rather than adopting a lower valuation of the same property established by a mandatory sexennial (every six years) reappraisal completed in 2005?