Legal Opinion
City of Parma Heights v. Wilkins
Ohio Supreme Court
Decided June 22, 2005No. 2003-2029PublishedCited by 3 opinions
1Per curiam
{¶ 1} The city of Parma Heights seeks an exemption from its obligation to pay real property taxes on an ice-skating rink owned by the city. The property in question — identified in the Cuyahoga County Auditor’s records as parcel number 471-17-025 — is known as the Greenbrier Ice Rink.
{¶ 2} At issue here are tax years 1996, 1997, 1998, and 1999, when the city owned the property but leased it to an entity known as Voinovich-Carney Ice Facilities Group or “VC Ice.” VC Ice was an Ohio limited-liability company that marketed itself to the city as “an ice facilities development and management firm…
2Cases cited8 opinions
- Columbus City School District Board of Education v. ZainoOhio Supreme Court · 2001
- Board of Education of the South-Western City Schools v. KinneyOhio Supreme Court · 1986
- Standards Testing Laboratories, Inc. v. ZainoOhio Supreme Court · 2003
- Bethesda Healthcare, Inc. v. WilkinsOhio Supreme Court · 2004
- True Christianity Evangelism v. ZainoOhio Supreme Court · 2001
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3Cited by3 opinions
- City of Cincinnati v. TestaOhio Supreme Court · 2015
- Cuyahoga Cty. v. Testa (Slip Opinion)Ohio Supreme Court · 2016
- Riedel v. Akron Gen. Health Sys., Court of Appeals of Ohio, Eighth District, Cuyahoga County2018