Super 8 Hotel’s Covid Property Tax Suit Rejected by Ohio Court

A Super 8 hotel is stuck with a $2.35 million valuation for property tax purposes because it failed to prove how the Covid-19 pandemic affected its worth, an Ohio appeals court announced Friday.

Jai Shree Ganesh LLC didn’t adequately demonstrate the pandemic’s ties to declining occupancy in the Athens County motel between January and October 2020, so a recent arm’s-length sale remains the best evidence of the property’s value, the Ohio Court of Appeals, Fourth Appellate District said.

• The July 2019 sale was conducted months prior to the disputed assessment, the Oct. 6 opinion by Judge Peter B. Abele said ...