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AIRPORT PARTNERS, LTD. v. LIMBACH

No. 55404.

63 Ohio App.3d 141 (1989)

AIRPORT PARTNERS, LTD. et al., Appellants, v. LIMBACH et al., Appellees.

Court of Appeals of Ohio, Cuyahoga County.

Decided May 30, 1989.

Attorney(s) appearing for the Case

Thomas M. Carolin, for appellant Airport Partners, Ltd.

John T. Corrigan, Prosecuting Attorney, and Saundra Curtis-Patrick, assistant prosecuting attorney, for intervening appellant Cuyahoga County.

Anthony J. Celebrezze, Jr., Attorney General, and Floyd J. Miller, Jr., Assistant Attorney General, for appellees.

DYKE, Judge.

Appellant, Airport Partners, Ltd. ("APL"), appeals from a decision of the Ohio Board of Tax Appeals which affirmed the Tax Commissioner's denial of APL's application for a real property tax exemption and remission. Appellant, the Cuyahoga County Board of Commissioners, intervened before the hearing. APL raised the following assignment of error:

"The decision of the Board of Tax Appeals which denied the application for exemption of real property...

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