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ZAZWORSKY v. LICKING CTY. BD. OF REVISION

No. 90-2098.

61 Ohio St.3d 604 (1991)

ZAZWORSKY, APPELLANT, v. LICKING COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided August 28, 1991.

Attorney(s) appearing for the Case

Reese, Pyle, Drake & Meyer and Thomas H. Barrett II, for appellant.

Robert L. Becker, prosecuting attorney, and Pauline E. O'Neill, for appellees.

Per Curiam.

There is no apparent dispute between the parties as to the controlling case law: the best evidence of true value for real estate taxation purposes is a recent sale in an arm's-length transaction between a willing seller and a willing buyer. State, ex rel. Park Investment Co., v. Bd. of Tax Appeals (1964), 175 Ohio St. 410, 412, 25 O.O.2d 432, 434, 195 N.E.2d 908, 910.

Zazworsky maintains that...

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