Cuyahoga Cty. v. Testa (Slip Opinion)

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”), which affirmed the tax commissioner’s denial of an exemption to the marina/restaurant portion of real property that Cuyahoga County acquired in 2004 in conjunction with an adjacent public park. The county sought exemption for the entire property, including both the park and the marina/restaurant, but the tax commissioner invoked his authority under R.C. 5713.04 to order a split between the taxable and exempt portions: the park was declared to be exempt as “public property used exclusively for a public purpose”…