Ohio Supreme Court May 9, 2007, No. 2006-0492 (Dayton-Montgomery County Port Authority v. Montgomery County Board of Revision)

O’Connor, J.

*282{¶ 1} In this appeal, appellant, the Dayton-Montgomery County Port Authority, the owner of a recently constructed office building in downtown Dayton, seeks to reduce that building’s cost valuation as computed by the county auditor and as affirmed by the Board of Tax Appeals (“BTA”) for the tax year 2003.