Equity Dublin Assocs. v. Testa
Annotate this CaseThe two property owners of two different parcels of real property, one of which was situated in the Dublin City School District and the other in the Columbus City School District, filed claims for tax exemption on the basis that Columbus State Community College was a tenant in each of the buildings and provided educational services to students at each location. The tax commissioner denied the applications. The Board of Tax Appeals partially granted exemptions, concluding that the Supreme Court’s decision in Cleveland State Univ. v. Perk permitted exemptions under Ohio Rev. Code 5709.07(A)(4) when the public college leased the property from a landlord. The Supreme Court reversed, holding that the BTA erred by construing section 5709.07(A)(4) to allow exemption, as Perk’s holding did not apply to the facts in this case.
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