Columbus City School District Board of Education v. Testa

{¶ 1} In this real property tax exemption case, the Columbus City School District Board of Education (“school board”) appeals from the decision of the Board of Tax Appeals (“BTA”), which affirmed the tax commissioner’s grant of tax-exempt status to certain property owned by the “State of Ohio for the use and benefit of the Ohio State University” (“OSU”). The dispute centers on the proper construction of R.C. 3345.17, which provides that state-university property is exempt from real property taxation if it is “used for the support of such university.”

{¶ 2} Under this statute, the tax…