Hoffman Properties, L.P. v. Testa

[Cite as Hoffman Properties, L.P. v. Testa,

2015-Ohio-3931.] STATE OF OHIO ) IN THE COURT OF APPEALS )ss: NINTH JUDICIAL DISTRICT COUNTY OF MEDINA ) HOFFMAN PROPERTIES LIMITED C.A. No. 14CA0041-M PARTNERSHIP Appellant APPEAL FROM JUDGMENT v. ENTERED IN THE OHIO BOARD OF TAX APPEALS JOSEPH W. TESTA, TAX COUNTY OF MEDINA, OHIO COMMISSIONER OF OHIO CASE No. 2011-1372 Appellee DECISION AND JOURNAL ENTRY Dated: September 28, 2015 CARR, Judge. {¶1} Appellant, Hoffman Properties Ltd. Partnership (“Hoffman”), appeals the decision of the Ohio Board of Tax Appeals. This Court affirms. I. {¶2} In 2003,…