Dusty Rhodes, Auditor ) Of Hamilton County, ) And ) DECISION …Edn. v. Summit Cty. Bd. of Revision (1994), 68 Ohio St.3d 493. The appellant has the burden to determine their value of the subject property of $20,300,000 (Ex. P-1, p.60). Ohio Adm. Code 5705 -3-1 provides, in pertinent part: "In arriving at his estimate […]
