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Supreme Court of Ohio - Case No. 2014-1798 Talawanda City School District Board of Education (et al.) v. Joseph W. Testa, Tax Commissioner of Ohio (et al.)
 
 
Talawanda City School District Board of Education (et al.) v. Joseph W. Testa, Tax Commissioner of Ohio (et al.), Case No. 2014-1798

Ohio Board of Tax Appeals

ISSUES:

-Is real property owned by board of education exempt from taxes under R.C. 3313.44 regardless of the property's use?

-Does R.C. 5709.07(B) exempt leased property from taxes when the rental income is used exclusively to support a school district?

-Should 2010 changes related to the leased property have been considered by the tax commissioner and in the appeal to the Board of Tax Appeals (BTA)?
October 27, 2015