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PRINCETON CITY SCHOOL DIST. BD. OF EDN. v. ZAINO

Nos. 00-1502, 00-1503, 00-1504, 00-1505, 00-1506 and 00-1507.

94 Ohio St.3d 66 (2002)

PRINCETON CITY SCHOOL DISTRICT BOARD OF EDUCATION, APPELLANT, v. ZAINO, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided January 16, 2002.

Attorney(s) appearing for the Case

Schroeder, Maundrell, Barbiere & Powers and John W. Hust, for appellant.

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

Frost Brown Todd LLC, Samuel M. Scoggins, Thomas D. Amrine and Matthew C. Blickensderfer, for appellee Duke Realty Limited Partnership.

Frost Brown Todd LLC, Samuel M. Scoggins, Thomas D. Amrine and Matthew C. Blickensderfer, urging affirmance for amicus curiae, West Chester Township.

ALICE ROBIE RESNICK, J.

On April 23, 1990, the Union Township Board of Trustees resolved to declare improvements for several of the roads in the township to be public improvements that qualified for tax increment financing ("TIF") because the improvements would alleviate traffic problems for area businesses and would spur new development. The board of trustees declared the improvements "to be a public purpose for a period of thirty (30) years (subject to earlier termination...

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