City of Toledo v. Levin

{¶ 1} On March 19, 2003, the city of Toledo filed an application for exemption with respect to parcel number 38-28469 in the Monclova Township/Anthony Wayne Local Schools taxing district in Lucas County, Ohio. The parcel consists only of the new buildings — not the land — at an already exempt site that is leased to the Ohio Air National Guard. The application does not state a specific theory of exemption for the buildings; instead, it generally cites R.C. Chapter 5709 and states that it seeks exemption for “new improvements” that “were made to the Air National Guard Building in 1994 and…