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EPISCOPAL SCHOOL v. LEVIN

No. 2007-0126.

117 Ohio St.3d 412 (2008)

2008-Ohio-939

EPISCOPAL SCHOOL OF CINCINNATI, Appellee, v. LEVIN, TAX COMMR., Appellant.

Supreme Court of Ohio.

Decided March 12, 2008.

Attorney(s) appearing for the Case

Frost Brown Todd, L.L.C., Joseph J. Dehner, and Samuel M. Scoggins, for appellee.

Marc Dann, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellant.

LUNDBERG STRATTON, J.

{¶ 1} Prior Ohio Supreme Court cases have recognized that a property owner may obtain a "prospective use" exemption for real property during a year in which the owner is developing the property for the exempt use. This case addresses the situation in which the exempt use never materializes, and it raises two issues. First, we must decide whether the applicant's ultimate failure to accomplish its exempt purpose should...

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