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CITY OF COLUMBUS DIV. OF INCOME TAX v. NEW PLAN REALTY TRUST

No. 00-1838.

94 Ohio St.3d 193 (2002)

CITY OF COLUMBUS, DIVISION OF INCOME TAX, APPELLANT, v. NEW PLAN REALTY TRUST, APPELLEE.

Supreme Court of Ohio.

Decided February 6, 2002.

Attorney(s) appearing for the Case

Janet E. Jackson, City Attorney, Stephen Porte and Jeffrey D. Porter, Assistant City Attorneys, for appellant.

Chernesky, Heyman & Kress, P.L.L., Thomas P. Whelley II, Mark S. Feuer and Danyelle S.T. Coleman, for appellee.

Barry M. Byron, Stephen L. Byron and John Gotherman, urging reversal for amicus curiae Ohio Municipal League.

ALICE ROBIE RESNICK, J.

The relevant facts in this case are undisputed. Defendant-appellee, New Plan Realty Trust ("New Plan"), is engaged in the business of owning, operating, and managing real estate investments throughout the United States. For the tax year August 1, 1996 through July 31, 1997, New Plan elected and qualified to receive special federal income tax treatment as a real estate investment trust ("REIT") under the Internal Revenue Code. To qualify as...

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