The Ohio Channel

June 24, 2014

06-24-2014

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Supreme Court of Ohio

Description

Can Board of Education Challenge Real Property Tax Exemption After Window to Participate Has Closed?

Cincinnati City School District Board of Education v. Joseph W. Testa, Tax Commissioner of Ohio, et al., Case no. 2013-1426

Ohio Board of Tax Appeals

ISSUE: May a board of education (BOE) participate in the property tax exemption process and its appeal when the BOE does not seek to intervene within the prescribed timeframe of the statute governing the process, but challenges an exemption whose status changes at the "first available opportunity"?

Tags

Ohio Government Judicial Branch Supreme Court of Ohio Tax Exemption Tax Exempt BTA Board of Tax Appeals Constitutional Challenge Convention Center Public Property Public Purpose Tax Commissioner Declaratory Judgment Action Retroactive Notice Notify Auditor

Markers Transcript

00:00:41	Daniel Hoying for the Cincinnati City School District Board of Education
00:18:35	Daniel Fausey for Joseph Testa, Tax Commissioner of Ohio
00:28:26	Jonathan Brollier for the City of Cincinnati
00:35:00	Summation: Daniel Hoying for the Cincinnati City School District Board of Education

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