Athens County Auditor v. Wilkins

{¶ 1} The issue addressed in this appeal is whether two privately owned dormitories located adjacent to Hocking Technical College in Nelsonville, Ohio (“Hocking”) qualify for a property-tax exemption pursuant to either R.C. 3357.14 or 5709.07(A)(4).

{¶ 2} The owner of the property at issue here, Lee & L’Heureux Properties, L.L.C. (“L & L”), built the dormitories in 1998 and 1999. Along with a parking lot and some recreational space, the dormitories are situated on a 20-acre parcel of land directly across the Hocking River from the college campus and are accessible by a bridge over the river.…