Downingtown Area School District v. Chester County Board of Assessment Appeals Tax Parcel No.: 33-5-42.3

The Ohio Supreme Court held that a taxing district’s use of a monetary threshold to determine which property tax assessments to appeal as too low does not, on its own, violate the state’s tax uniformity requirement. The court also reversed an intermediate court ruling that the school district’s policy was applied in an arbitrary or discriminatoy way.