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REYNOLDSBURG BD. OF EDN. v. LICKING COUNTY BD. OF REVISION.

No. 96-1547.

78 Ohio St.3d 543 (1997)

REYNOLDSBURG BOARD OF EDUCATION, APPELLEE, v. LICKING COUNTY BOARD OF REVISION, APPELLANT, ET AL.

Supreme Court of Ohio.

Decided June 11, 1997.

Attorney(s) appearing for the Case

Green & Hughes Co., L.P.A., and Martin J. Hughes III, for appellee.

Robert L. Becker, Licking County Prosecuting Attorney, and Pauline E. O'Neill, Assistant Prosecuting Attorney, for appellant.

Per Curiam.

Appellant argues that the Tax Commissioner's rules require the auditor to adjust a sale price to reflect the value of the parcel on the date of the last sexennial reappraisal or triennial update. We disagree and affirm the BTA's decision.

Appellant cites Ohio Adm.Code 5705-3-07, which pertains to land, in support of its argument. This rule states:

"(A) General—All land shall be appraised at its true value in money as of tax...

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