Dialysis Ctrs. of Dayton, L.L.C. v. Testa (Slip Opinion)

{¶ 1} Appellant, Dialysis Centers of Dayton, L.L.C. (“DCD”), contests the Board of Tax Appeals’ decision affirming the denial of its request for property-tax exemption for its four dialysis-service centers for tax year 2007 and the denial of its requested remission of the property taxes it paid for those facilities for tax year 2006. The BTA upheld the tax commissioner’s denial of the exemption on the ground that the record failed to demonstrate a sufficient level of charitable care. Although we hold that remission was properly denied for tax year 2006, we conclude that for tax year 2007,…