CLEVELAND CLINIC FD. v. WILKINS

No. 2003-0235.

103 Ohio St.3d 382 (2004)

2004-Ohio-5468

CLEVELAND CLINIC FOUNDATION, APPELLEE, v. WILKINS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided October 27, 2004.


Attorney(s) appearing for the Case

Tucker, Ellis & West, L.L.P., Irene C. Keyse-Walker, Brian W. FitzSimons and Benjamin C. Sassé, for appellee.

Jim Petro, Attorney General, and Richard C. Farrin, Senior Deputy Attorney General, for appellant.


LUNDBERG STRATTON, J.

{¶ 1} The Tax Commissioner has raised two issues in his appeal. Because one of those issues is dispositive of this appeal, we will address only that issue, which is whether the Tax Commissioner can consider an application for exemption that has attached to it a certification of the treasurer that shows unpaid special assessments, including penalties and interest. We find that R.C. 5713.08 does not permit the Tax Commissioner...

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