NORTHEAST OHIO PSYCH. INST. v. LEVIN

No. 2008-0033.

121 Ohio St.3d 292 (2009)

2009-Ohio-583

NORTHEAST OHIO PSYCHIATRIC INSTITUTE, Appellant, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided February 17, 2009.


Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, L.L.P., and Mary C. Henkel, for appellant.

Richard Cordray, Attorney General, Sheryl Creed Maxfield, First Assistant Attorney General, and Damion M. Clifford, Assistant Attorney General, for appellee.

Vorys, Sater, Seymour & Pease, L.L.P., John J. Kulewicz, and Michael J. Hendershot, urging reversal for amicus curiae Ohio Council of Behavioral Healthcare Providers.

Brindza, McIntyre & Seed, L.L.P., David H. Seed, and Daniel McIntyre, urging affirmance for amici curiae Ohio School Boards Association, Ohio Association of School Business Officials, and Buckeye Association of School Administrators.


CUPP, J.

{¶ 1} Appellant, Northeast Ohio Psychiatric Institute ("Northeast"), seeks to exempt 68 percent of a building and its grounds from real property taxation through a "split listing" pursuant to R.C. 5713.04 for tax year 2003. The portion of the building and grounds that is the subject of the exemption was leased to and used by another entity, Portage Path Behavioral Health, which...

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