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OBETZ v. McCLAIN

No. 2020-0541.

173 N.E.3d 1200 (2021)

164 Ohio St.3d 529

2021-Ohio-1706

The Village of OBETZ, Appellant, v. MCCLAIN, Tax Commr., et al., Appellees.

Supreme Court of Ohio.

Decided May 20, 2021.

Attorney(s) appearing for the Case

Frost Brown Todd, L.L.C., Frank J. Reed Jr. , Columbus, Eugene L. Hollins , and Thaddeus M. Boggs , Columbus, for appellant.

Dave Yost , Attorney General, and Daniel G. Kim , Assistant Attorney General, for appellee tax commissioner.

{¶ 1} This appeal as of right from a decision of the Board of Tax Appeals presents the question whether a municipality may reinstate the tax-exempt status of real property under a tax-increment-financing ("TIF") arrangement by amending the ordinance that originally authorized...

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