HOFFMAN PROPERTIES LIMITED PARTNERSHIP v. TESTA

C.A. No. 14CA0041-M.

2015-Ohio-3931

HOFFMAN PROPERTIES LIMITED PARTNERSHIP, Appellant, v. JOSEPH W. TESTA, TAX COMMISSIONER OF OHIO, Appellee.

Court of Appeals of Ohio, Ninth District, Medina County.

September 28, 2015.


Attorney(s) appearing for the Case

DENNIS A. ROTMAN , Attorney at Law, for Appellant.

MICHAEL DEWINE , Attorney General, and SOPHIA HUSSAIN , Assosicate Assistant Attorney General, for Appellee.


DECISION AND JOURNAL ENTRY

{¶1} Appellant, Hoffman Properties Ltd. Partnership ("Hoffman"), appeals the decision of the Ohio Board of Tax Appeals. This Court affirms.

I.

{¶2} In 2003, Hoffman set out to build a new golf course, known as Blue Heron Golf Club, in Medina,...

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