Does Law Entitling Township to Taxes from Annexed Land Bar City from Granting Post-Annexation 'TIF' Deferral?
Where City Seeks Tax Increment Financing to Encourage Development
Sugarcreek Township v. City of Centerville, Case no. 2011-0926
Second District Court of Appeals (Greene County)
ISSUE: Does a provision of state law that entitles townships to continue receiving property tax revenue from land that has been annexed to a municipality through an "expedited type-2" annexation prevent the annexing municipality from later adopting municipal tax-incentive financing (TIF) that temporarily defers city and township taxes payable on the annexed property to pay for public improvements that support economic development of the land?