Ratner v. Stark City Bd of Revision

In Ratner v. Stark City Bd of Revision (1986), 23 Ohio St.3d 59, 23 Ohio B. 192, 491 N.E.2d 680, the supreme court held that although the sale price is the "best evidence" of true value of real property for tax purposes, it is not the only evidence. The court held a review of independent appraisals based upon factors other than the sale price is appropriate where it is shown that the sale price does not reflect true value.