I normally don't cover Board of Revision appeals relating to ad valorem taxes. It's a somewhat esoteric area of law, and while many firms, including ours, had very active BOR practices from about 2007 to 2012 (when the economy had taken a downturn and property values were low) most BOR activity has significantly leveled off in recent years.
I do note, however, that today the Court held that a purchase from a "real estate mortgage investment conduit" after foreclosure constituted a "forced sale" under R.C. 5713.04, and that as a result such a sale is not indicative of the true value. The case is Lunn v. Lorain County BOR.
In Musto v. Lorain County BOR, the Court affirmed the BTA's retention of the auditor's value of a parcel. Justice O'Neill, joined by Justice Pfeiffer, dissented, arguing that the BTA abused its discretion in refusing to continue or delay the hearing so that the property owner's appraiser, who had apparently mistakenly went to the wrong building, could attend and testify.