@Brandon LashmetI would interpret this as you are not exempt.

IE- it requires interpretation and I could see how a CPA's interpretation could differ from one to the other. 

You should ask a lawyer in that state if that violates a statutory provision or case law interpreting your landlord-tenant act.

There is a legal concept that when a contract is ambiguous that it will be interpreted in favor of the party that did NOT write the document.

Your tax pro needs to read these and interpret the findings. 

Therefore you are taking bad information and then interpreting it incorrectly which is double trouble. 

But even this, as noted, is explicitly allowed in Ohio, but rather open to interpretation.

It's just trying to interpret the data like everyone else.

Unfortunately, If there are no other verifiable facts to support a better value, than it is usually futile to appeal based on opinion and/or interpretable characteristics alone (i.e. the Subject is in superior condition to this comp and therefore, it should be valued higher, etc.).

@Brett Jurgens if data is non-partisan, yes, it could be helpful if one can access it and knows how to interpret it.