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Property's total value must be allocated appropriately between land and improvements.

Publication: Appraisal Journal
Publication Date: 22-MAR-09
Format: Online
Delivery: Immediate Online Access
Full Article Title: Property's total value must be allocated appropriately between land and improvements.(Recent Court Decisions)(Brief article)

Article Excerpt
The Supreme Court of Ohio ruled that a board of tax appeals could not arbitrarily allocate value between land and improvements, even when the property's total value was properly assessed.

Polaris Amphitheater Concerts, Inc. (Polaris) owns five parcels collectively known as the Germain Amphitheater, a music venue located in...

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