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: Stark County Law Library Blawg"Court Rules Sale Closest to Tax Lien Date Determines Property's Value for Tax Purposes"
When Property Sold Twice Within Reasonable Time Before/After Lien Date
From the site: "2008-2408. HIN, L.L.C. v. Cuyahoga Cty. Bd. of Revision, Slip Opinion No. 2010-Ohio-687. Opinion:
View oral argument video of this case.
In a decision announced today, the Supreme Court of Ohio ruled that when a property has been the subject of two arm's length sales between a willing buyer and seller within a reasonable length of time before or after the tax-lien date, the sale occurring closer in time to the tax lien date establishes the true value of the property for taxation purposes..."
Source: The Supreme Court of Ohio, 4 March 2010
Full post as published by Stark County Law Library Blawg on March 05, 2010 (boomark / email).
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