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CHAGRIN REALTY, INC. v. TESTA

No. 2017-0469.

114 N.E.3d 204 (2018)

154 Ohio St.3d 352

2018-Ohio-4751

CHAGRIN REALTY, INC., Appellant and Cross-Appellee, v. TESTA, Tax Commr., Appellee and Cross-Appellant.

Supreme Court of Ohio.

Decided November 30, 2018.

Attorney(s) appearing for the Case

Brouse McDowell, L.P.A., Terry Vincent , and Anastasia J. Wade , Cleveland, for appellant and cross-appellee.

Michael DeWine , Attorney General, and Sophia Hussain and Barton Hubbard , Assistant Attorneys General, for appellee and cross-appellant.

{¶ 1} In this case, appellant and cross-appellee, property owner Chagrin Realty, Inc., challenges a decision of the Board of Tax Appeals ("BTA") affirming appellee and cross-appellant tax commissioner's denial of a charitable-use property-tax exemption for the subject property. The BTA found that Chagrin Realty did not qualify...

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