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SOUTHSIDE COMMUNITY DEV. v. LEVIN

No. 2007-1722.

116 Ohio St.3d 1209 (2007)

2007-Ohio-6665

SOUTHSIDE COMMUNITY DEVELOPMENT CORPORATION, APPELLEE, v. LEVIN, TAX COMMR., ET AL., APPELLEES; MAHONING COUNTY, APPELLANT.

Supreme Court of Ohio.

Decided December 19, 2007.

Attorney(s) appearing for the Case

Harrington, Hoppe & Mitchell, Ltd., and Carmen V. Codjoe; and Paul J. Gains, Mahoning County Prosecuting Attorney, and Linnette M. Stratford, Assistant Prosecuting Attorney, for appellant.

Marc Dann, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellee Tax Commissioner.

ON MOTION TO DISMISS.

{¶ 1} This cause is pending before the court as an interlocutory appeal from the Board of Tax Appeals ("BTA"). Appellant, Mahoning County, has filed a notice of appeal from an order of the BTA dated August 24, 2007, that denied the county's motion to intervene. The Tax Commissioner has moved to dismiss the appeal for lack of jurisdiction.

{¶ 2} The underlying facts are crucial in determining the jurisdictional...

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