Kenneth Adams et al. v. Patricia Harris, tax commissioner of Ohio, Case No. 2023-0733
Ohio Board of Tax Appeals

ISSUES:
Did the Ohio Board of Tax Appeals act unreasonably by approving the tax commissioner's cost of clearing woodlands when determining agricultural use values?
Can the Board of Tax Appeals consider appeals from landowners who did not participate in hearings before tax values were set and who later appealed as a group rather than individually?