City of Springfield v. Tracy

Grady, Judge.

The city of Springfield appeals from a decision of the Board of Tax Appeals, which held that a building owned by the city and leased by it to a private enterprise does not qualify for a tax exemption pursuant to R.C. 5709.08. The city presents three assignments of error, which taken together argue that the decision of the Board of Tax Appeals is not reasonable and lawful, the relevant standard for appellate review of its decisions. Am. Chem. Soc. v. Kinney (1982), 69 Ohio St.2d 167, 23 O.O.3d 197, 431 N.E.2d 1007.

The building concerned is a bus maintenance garage that was erected…