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ANDERSON/MALTBIE PARTNERSHIP v. LEVIN

No. 2009-1671.

127 Ohio St.3d 178 (2010)

2010-Ohio-4904

ANDERSON/MALTBIE PARTNERSHIP ET AL., Appellees, v. LEVIN, TAX COMMR., Appellant.

Supreme Court of Ohio.

Decided October 12, 2010.

Attorney(s) appearing for the Case

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

Richard Cordray, Attorney General, and Lawrence D. Pratt, Barton A. Hubbard, and Sophia Hussain, Assistant Attorneys General, for appellant.

LANZINGER, J.

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals ("BTA") concerning a real property tax exemption. Appellee Anderson/Maltbie Partnership ("AMP") is a for-profit entity that leases property to an Ohio community school. Appellee LKH Victory Corporation is a nonprofit entity that runs the school under the name Cincinnati College Preparatory Academy ("CCPA"). AMP and CCPA sought to exempt the parcel under R.C. 5709.07...

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