GAHANNA-JEFFERSON LOCAL SCHOOL DIST. BD. OF EDN. v. ZAINO

No. 00-983.

93 Ohio St.3d 231 (2001)

BOARD OF EDUCATION OF GAHANNA-JEFFERSON LOCAL SCHOOL DISTRICT, APPELLANT, v. ZAINO, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided September 26, 2001.


Attorney(s) appearing for the Case

Green & Hughes Co., L.P.A., and Martin J. Hughes III, for appellant.

Betty D. Montgomery, Attorney General, and Phyllis J. Shambaugh, Assistant Attorney General, for appellee Tax Commissioner.

Thompson, Hine & Flory, L.L.P., and Peter D. Welin, for appellee Duke Realty, Inc.


COOK, J.

R.C. 3735.65 et seq. allows cities and counties to grant tax exemptions for real property located within a designated Community Reinvestment Area ("CRA"). This case asks whether the Tax Commissioner ("commissioner") has jurisdiction under R.C. 5715.27(E) to hear a complaint challenging the continued exemption of certain property located in a CRA. The Board of Tax Appeals ("BTA") answered this question in the negative. But because nothing...

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