OLMSTED FALLS BD. OF EDN. v. TRACY

Nos. 95-2449 and 95-2451.

76 Ohio St.3d 386 (1996)

OLMSTED FALLS BOARD OF EDUCATION, APPELLANT, v. TRACY, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided August 21, 1996.


Attorney(s) appearing for the Case

Kolick & Kondzer, Thomas A. Kondzer and John P. Desimone, for appellant.

Betty D. Montgomery, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellee Roger W. Tracy, Tax Commissioner of Ohio.

Kelley, McCann & Livingstone and Carl A. Murway for appellee Donauschwaben's German American Cultural Center, Inc.


Per Curiam.

The BOE contends that R.C. 5715.27 permits it to file a complaint against the exemption of real property at the time the exemption becomes effective. Thus, the BOE argues that, in this case, the complaints it filed in December 1992 were filed timely to contest the 1989, 1990 and 1991 exemptions because the exemptions for such years did not become effective until 1992. We disagree.

R.C. 5715...

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