DUBLIN CITY SCHOOL DIST. BD. OF EDN. v. TRACY

No. 97APH06-780.

126 Ohio App.3d 603 (1998)

BOARD OF EDUCATION OF DUBLIN CITY SCHOOL DISTRICT, Appellee, v. TRACY, Tax Commr., et al., Appellants.

Court of Appeals of Ohio, Tenth District, Franklin County.

Decided March 12, 1998.


Attorney(s) appearing for the Case

Teaford, Rich & Wheeler and Jeffrey A. Rich, for appellee board of education.

Betty D. Montgomery, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellant Roger W. Tracy.

Vorys, Sater, Seymour & Pease, Raymond D. Anderson and Carol Mahaffey, for appellant Friendship Village.


DESHLER, Presiding Judge.

This is an appeal by Friendship Village of Dublin, Ohio, Inc. ("Friendship Village"), from an order of the Ohio Board of Tax Appeals ("BTA"), reversing the Tax Commissioner's grant of a real property tax exemption to Friendship Village.

Friendship Village, an Ohio nonprofit corporation, owns property located in the Dublin City School District. The property that is the subject of this appeal consists of 20.714 acres of land that has...

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