Vandalia-Butler City Sch. Bd. of Educ. v. County Bd. of Revision

The owner of certain property improved with a hotel challenged a valuation of its property, seeking a reduction of true value. The School District filed a countercomplaint, seeking to retain the auditor's valuation. The County Board of Revision (BOR) assigned a reduced value to the property. The Board of Tax Appeals (BTA) affirmed and adopted the BOR's reduced valuation. The School Board appealed, contending that the BTA erred by according deference to the BOR's decision rather than relying on its own independent weighing of the evidence. The Supreme Court agreed and vacated the BTA's decision, holding that the BTA unlawfully accorded a presumption of validity to the BOR's determination of value. Remanded so that the BTA could determine whether there was sufficient evidence to permit it to perform an independent valuation of the property.