Salem Medical Arts and Development Corp. v. Columbiana County Board of Revision

Salem Medical Arts and Development Corp. v. Columbiana County Board of Revision

Taxation – Real property – Valuation of office building and adjacent parcels of land leased to healthcare professionals – Board of Tax Appeals decision as to propertys value affirmed when owner fails to meet its burden of proving a right to a reduction in value – Boards denial of motion for sanctions reversed and remanded, when – Civ.R. 37(C), construed.

Salem Medical Arts and Development Corp. v. Columbiana County Board of Revision



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