Northeast Ohio Psychiatric Institute v. Levin

{¶ 1} Appellant, Northeast Ohio Psychiatric Institute (“Northeast”), seeks to exempt 68 percent of a building and its grounds from real property taxation through a “split listing” pursuant to R.C. 5713.04 for tax year 2003. The portion of the building and grounds that is the subject of the exemption was leased to and used by another entity, Portage Path Behavioral Health, which operates the Portage Path Community Health Center (“Portage Path”) at the site. Portage Path provides behavioral health services to the general public pursuant to a provider agreement with the Summit County Alcohol,…