Judson Retirement Community v. Limbach

The Tax Commissioner, appellant, contends the BTA erred in finding that the independent living complex and the parking garage at Judson Park were entitled to exemption from real property taxation under R.C. 140.08, since those buildings were “hospital facilities” as defined by R.C. 140.01(E), and that the BTA should have based its determination on whether those renovations were financed in whole or in part by the R.C. Chapter 140 bonds.

Appellant initially asserted also that the BTA erred in finding “that the Tax Commissioner was collaterally estopped from holding that the independent living…