Sugarcreek Township v. City of Centerville

{¶ 1} This case involves the interplay between a municipality’s so-called expedited type-2 annexation of real property located within a township pursuant to R.C. 709.023 and the municipality’s tax-increment financing (“TIF”) created pursuant to R.C. 5709.40 to encourage development of that property. We hold that although a township continues to receive tax revenue on property that a municipality annexes through an expedited type-2 process under R.C. 709.023, the municipality may adopt a TIF plan under R.C. 5709.40 that temporarily exempts from city and township property taxes a portion of the…