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EQUITY DUBLIN ASSOCS. v. TESTA

No. 2014-0168.

142 Ohio St.3d 152 (2014)

2014-Ohio-5243

EQUITY DUBLIN ASSOCIATES ET AL., APPELLEES, v. TESTA, TAX COMMR., ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided December 2, 2014.

Attorney(s) appearing for the Case

Luper, Neidenthal & Logan, Matthew T. Anderson , and M. Salman Shah , for appellees.

Michael DeWine , Attorney General, Barton A. Hubbard and David D. Ebersole , Assistant Attorneys General, for appellant Tax Commissioner of Ohio.

Rich & Gillis Law Group, L.L.C., Mark H. Gillis , and Kimberley G. Allison , for appellants Dublin City School District Board of Education and Columbus City School District Board of Education.

{¶ 1} This appeal addresses a claim of tax exemption for two separate buildings located on two separate parcels of real property, one of which is situated in the Dublin City School District, the other in the Columbus City School District. The landlords seek the exemption on the basis that Columbus State Community...

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