In re Reno Township for Exemption from Ad Valorem Taxation

Lyle, J.:

Reno Township (Township) appeals from the decision of the Board of Tax Appeals (BOTA) that it was not entitled to an ad valorem tax exemption on certain real estate it leased between 1995 and February 1999. BOTA found that since the property was owned by private individuals and leased to the Township, the property was not exclusively used for exempt purposes. We dismiss the appeal for lack of jurisdiction.

*795The record reflects that the Township first filed an application for a tax exemption in 1997. The Township requested exemptions for two fire trucks as well as real property on which…