ATHENS CTY. AUD. v. WILKINS

No. 2004-0594.

106 Ohio St.3d 293 (2005)

2005-Ohio-4986

ATHENS COUNTY AUDITOR, APPELLEE, v. WILKINS, TAX COMMR., APPELLEE; LEE & L'HEUREUX PROPERTIES, L.L.C., APPELLANT.

Supreme Court of Ohio.

Decided October 5, 2005.


Attorney(s) appearing for the Case

Rich, Crites & Dittmer and James R. Gorry, for appellee Athens County Auditor.

Bricker & Eckler, L.L.P., Mark A. Engel, and Alan D. Duffy, for appellant.


O'DONNELL, J.

{¶ 1} The issue addressed in this appeal is whether two privately owned dormitories located adjacent to Hocking Technical College in Nelsonville, Ohio ("Hocking") qualify for a property-tax exemption pursuant to either R.C. 3357.14 or 5709.07(A)(4).

{¶ 2} The owner of the property at issue here, Lee & L'Heureux Properties, L.L.C. ("L & L"), built the dormitories in 1998 and 1999. Along...

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