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PERFORMING ARTS SCHOOL v. WILKINS

No. 2003-0114.

104 Ohio St.3d 284 (2004)

2004-Ohio-6389

PERFORMING ARTS SCHOOL OF METROPOLITAN TOLEDO, INC. ET AL., APPELLEES, v. WILKINS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 8, 2004.

Attorney(s) appearing for the Case

Eastman & Smith Ltd., Amy J. Borman, M. Charles Collins, and Graham A. Bluhm, Toledo, for appellees.

Jim Petro, Attorney General, and Richard C. Farrin, Senior Deputy Attorney General, for appellant.

O'CONNOR, J.

{¶ 1} Appellee Performing Arts School of Metropolitan Toledo, Inc. ("PAS") is a nonprofit corporation operating a community school under R.C. Chapter 3314. Since 1999, PAS has leased the property it occupies from Gomez Enterprises ("Gomez"), a for-profit limited partnership. The lease had an initial term of 39 months with a right to renew for two five-year terms. In addition to monthly rent of $5,000, the lease requires PAS to maintain...

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