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BREEZE, INC. v. TESTA

No. 2015-0341.

153 Ohio St.3d 356 (2017)

2017-Ohio-7801

BREEZE, INC., APPELLANT, v. TESTA, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided September 26, 2017.

Attorney(s) appearing for the Case

Eastman & Smith, Ltd., M. Charles Collins , and Graham A. Bluhm , for appellant.

Michael DeWine , Attorney General, and Sophia Hussain and Melissa Baldwin , Assistant Attorneys General, for appellee.

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals that denied a tax exemption for real property leased to a community school. Relevant to this appeal are the public-schoolhouse exemption found in former R.C. 5709.07(A)(1), 2005 Am.Sub.H.B. No. 66, 151 Ohio Laws, Part II, 2868, and Part III, 4397, and...

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