COLUMBUS CITY SCHOOL DIST. BD. OF EDN. v. WILKINS

No. 2002-1525.

101 Ohio St.3d 112 (2004)

2004-Ohio-296

COLUMBUS CITY SCHOOL DISTRICT BOARD OF EDUCATION, APPELLANT, v. WILKINS, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided February 11, 2004.


Attorney(s) appearing for the Case

Martin Hughes & Associates and Martin J. Hughes III, for appellant.

Jim Petro, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee Tax Commissioner.

Squire, Sanders & Dempsey, L.L.P., Steven F. Mount and Greg R. Wehrer, for appellee Seven Seventeen HB Philadelphia No. 2.


ALICE ROBIE RESNICK, J.

{¶ 1} This case concerns a challenge by the Board of Education of the Columbus City School District ("BOE") to a real property tax exemption for property subject to environmental remediation granted by the Tax Commissioner. The property, known as the Adam's Mark Hotel, is located in downtown Columbus. The BOE contends that the Tax Commissioner should have notified it before...

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