Ohio Supreme Court March 27, 1991, No. 90-1088 (Freshwater v. Belmont County Board of Revision)

Per Curiam.

Both parties and the BTA agreed that the income approach was the proper approach to valuation of the subject property. The narrow issue is whether, as appellant, contends, the BTA’s rejection of appellant’s use of reserves for replacements was unreasonable and unlawful. We find that it was.

Appraisal manuals and treatises can help in the valuation of real property.