JUDSON RETIREMENT COMMUNITY v. LIMBACH

No. 92-2422.

70 Ohio St.3d 239 (1994)

JUDSON RETIREMENT COMMUNITY, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided September 14, 1994.


Attorney(s) appearing for the Case

Schneider, Smeltz, Ranney & LaFond, James D. Vail and Birgit Pedersen, for appellee.

Lee Fisher, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellant.


Per Curiam.

The Tax Commissioner, appellant, contends the BTA erred in finding that the independent living complex and the parking garage at Judson Park were entitled to exemption from real property taxation under R.C. 140.08, since those buildings were "hospital facilities" as defined by R.C. 140.01(E), and that the BTA should have based its determination on whether those renovations were financed in whole or in part by the R.C. Chapter 140 bonds.

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