Legal Opinion
Cleveland Clinic Foundation v. Wilkins
Ohio Supreme Court
Decided October 27, 2004No. 2003-0235PublishedCited by 7 opinions
1Opinion of the CourtLundberg Stratton, J.
{¶ 1} The Tax Commissioner has raised two issues in his appeal. Because one of those issues is dispositive of this appeal, we will address only that issue, which is whether the Tax Commissioner can consider an application for exemption that has attached to it a certification of the treasurer that shows unpaid special assessments, including penalties and interest. We find that R.C. 5713.08 does not permit the Tax Commissioner to consider an application for exemption in that situation.
*383{¶ 2} In July 1998, the Cleveland Clinic Foundation filed an application with the Tax Commissioner, requesting…
2Cases cited1 opinion
- Ursuline Academy v. Board of Tax AppealsOhio Supreme Court · 1943
3Cited by7 opinions
- State ex rel. United Automobile, Aerospace & Agricultural Implement Workers of America v. Ohio Bureau of Workers' CompensationOhio Supreme Court · 2006
- City of Toledo v. LevinOhio Supreme Court · 2008
- Strongsville Board of Education v. WilkinsOhio Supreme Court · 2006
- Sugarcreek Township v. City of CentervilleOhio Court of Appeals · 2009
- Chu Bros. Tulsa Partnership, P.L.L. v. Sherwin-Williams Co.Ohio Court of Appeals · 2010
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