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.