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ELYRIA CITY SCHOOL DIST. BD. OF EDN. v. ELLIS

C.A. No. 07CA009191.

2008 Ohio 4293

Elyria City School District Board of Education, Appellee, v. Robert P. Ellis, Jr., Trustee For Community Health Partners Regional Medical Center, Appellant.

Court of Appeals of Ohio, Ninth District, Lorain County.

August 25, 2008.

Attorney(s) appearing for the Case

Matthew W. Nakon and Rachelle Kuznicki Zidar, Attorneys at Law, for appellant.

Timothy J. Armstrong, Attorney at Law, for appellee.

DECISION AND JOURNAL ENTRY

DICKINSON, Judge.

INTRODUCTION

{¶1} The Board of Tax Appeals found that the Community Health Partners Regional Medical Center purchased a piece of real estate at arm's length. Based on that finding, the Board increased the taxable value of the real estate to the sale price. This Court affirms because the Board's finding that the medical center failed to establish compelling business circumstances was...

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