Columbus City School District Board of Education v. Wilkins

*113{¶ 1} This case concerns a challenge by the Board of Education of the Columbus City School District (“BOE”) to a real property tax exemption for property subject to environmental remediation granted by the Tax Commissioner. The property, known as the Adam’s Mark Hotel, is located in downtown Columbus. The BOE contends that the Tax Commissioner should have notified it before he granted the exemption and that the exemption should be limited to the increase in value attributable to the environmental remediation. We disagree with both contentions.

{¶ 2} The exemption in question was granted during…