WELLINGTON SQUARE, LLC v. TESTA

C.A. No. 2012 CA 0024.

2012 Ohio 4981

WELLINGTON SQUARE, LLC, Appellant, v. JOSEPH W. TESTA, TAX COMMISSIONER OF OHIO, Appellee.

Court of Appeals of Ohio, Second District, Clark County.

Rendered on October 26, 2012.


Attorney(s) appearing for the Case

Wayne E. Southward , Atty. Reg. No. 0009439, One South Limestone Street, Suite 800, Springfield, Ohio 45502, Attorney for Appellant.

Michael DeWine , Attorney General of Ohio, by Daniel W. Fausey , Assistant Attorney General of Ohio, Atty. Reg. No. 0079928, 30 East Broad Street, 25th Floor, Columbus, Ohio 43215, Attorney for Appellee.


OPINION

GRADY, P.J.:

{¶ 1} This appeal is brought pursuant to R.C. 5717.04 from an order of the Ohio Board of Tax Appeals (the "Board"), affirming a final determination of the Tax Commissioner of Ohio that dismissed an Application for Real Property Tax Exemption filed by appellant, Wellington Square, LLC ("Wellington Square"). The Board held that Wellington Square lacked standing to apply for the exemption it sought because Wellington Square...

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