Cincinnati City Sch. Dist. Bd. of Educ. v. Testa
Annotate this CaseIn 2006, the City of Cincinnati filed an application for exemption from real-property tax for property that constituted part of the City’s convention center. The tax commissioner granted the exemption for 2006 but denied it for subsequent years. While the City’s appeal was pending at the Board of Tax Appeals (BTA), new legislation was enacted that provided an exemption in the present situation. Therefore, the BTA remanded the case to the tax commissioner. While the 2006 exemption application was again pending before the tax commissioner, the Cincinnati City School District Board of Education attempted to intervene as a party. The tax commissioner denied the school board’s motion to intervene and, pursuant to the newly enacted legislation, granted the exemption for 2007 and later years. The school board appealed. The BTA dismissed the appeal on the grounds that the school board lacked standing to appeal. The Supreme Court affirmed, holding that the BTA acted reasonably and lawfully in determining that the school board lacked standing to appeal because of its failure to comply with Ohio Rev. Code 5715.27(C).
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