WODA IVY GLEN LTD. PARTNERSHIP v. FAYETTE CTY. BD. OF REVISION

No. 2008-0312.

121 Ohio St.3d 175 (2009)

2009-Ohio-762

WODA IVY GLEN LIMITED PARTNERSHIP, APPELLANT, v. FAYETTE COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided February 26, 2009.


Attorney(s) appearing for the Case

Karen H. Bauernschmidt and Sam A. Benson, for appellant.

Rich & Gillis Law Group, L.L.C., and James R. Gorry, for appellees Fayette County Auditor and Board of Revision.

Porter, Wright, Morris & Arthur, L.L.P., and Kathleen M. Trafford, urging reversal for amici Ohio Capital Corporation for Housing, Coalition on Housing and Homelessness in Ohio, Ohio Community Development Corporation Association, and Council for Rural Housing and Development of Ohio.


Per Curiam.

{¶ 1} Appellant, Woda Ivy Glen Limited Partnership ("Ivy Glen"), appeals from a decision of the Board of Tax Appeals ("BTA") that affirmed the value that Fayette County assigned to the parcels at issue for the tax year 2004. The parcels are 60 in number and are improved with single-family homes that were built in 2002. The 60 parcels were developed pursuant to the federal low-income housing tax credit ("LIHTC") enacted in...

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