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SOUTHSIDE COMMUNITY DEVELOPMENT CORPORATION v. LEVIN

No. 2007-1722.

2008 Ohio 4839

Southside Community Development Corporation, Appellee, v. Levin, Tax Commr., et al., Appellees; Mahoning County, Appellant.

Supreme Court of Ohio.

Decided October 1, 2008.

Attorney(s) appearing for the Case

Nancy Hardin Rogers, Attorney General, and Damion M. Clifford, Assistant Attorney General, for appellee Tax Commissioner of Ohio.

Harrington, Hoppe & Mitchell, Ltd., and Carmen V. Codjoe, for appellant.

LANZINGER, J.

{¶ 1} Mahoning County appeals an interim order of the Board of Tax Appeals ("BTA") denying the county's motion to intervene in an appeal of the Tax Commissioner's denial of a tax-exemption application for 2004 filed by Southside Community Development Corporation. Southside had filed for bankruptcy after applying for the exemption, and the bankruptcy trustee had appealed denial of the exemption to the BTA. Because the county purchased...

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