What Is Proper Standard of Review in Appeals from Municipal Boards of Income Tax Appeals to State Board of Tax Appeals?

City of Shaker Heights Income Tax Board of Review et al. v. William E. MacDonald, III, et al., Case No. 2014-0574

Tenth District Court of Appeals (Franklin)

ISSUES:

- Did the state Board of Tax Appeals apply the proper standard of review in a taxpayer's appeal from a municipal board of income tax appeals (MBOA)?

- Must the state Board of Tax Appeals, acting in an appellate role, defer to the decision of an MBOA and presume that such decisions are valid and should not be overturned unless unlawful or arbitrary?