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)?