Board of Education v. Zaino

R.C. 3735.65 et seq. allows cities and counties to grant tax exemptions for real property located within a designated Community Reinvestment Area (“CRA”). This case asks whether the Tax Commissioner (“commissioner”) has jurisdiction under R.C. 5715.27(E) to hear a complaint challenging the continued exemption of certain property located in a CRA. The Board of Tax Appeals (“BTA”) answered this question in the negative. But because nothing in R.C. 3735.65 et seq. necessarily undermines the general authority granted to the commissioner under R.C. 5715.27(E), we reverse.

I

Appellee Duke Realty,…