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Supreme Court of Ohio

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NWD 300 Spring LLC/Nationwide Realty Investors et al. v. Franklin County Board of Revision et al., Case No. 2016-0102
Ohio Board of Tax Appeals

ISSUES:
- Was the allocation appraisal method appropriate when valuing a downtown Columbus high-rise condominium for taxes?
- To determine the tax value, did the Ohio Board of Tax Appeals unreasonably and unlawfully compare the property with others that were non-comparable uses and not in the same geographic or economic area?