Loveland Pines v. Hamilton County Board of Revision

The thrust of appellant’s argument is that the BTA erred in applying this court’s decisions in Alliance Towers, Ltd. v. Stark Cty. Bd. of Revision (1988), 37 Ohio St.3d 16, 523 N.E.2d 826; Canton Towers, Ltd. v. Stark Cty. Bd. of Revision (1983), 3 Ohio St.3d 4, 3 OBR 302, 444 N.E.2d 1027; and Oberlin Manor, Ltd. v. Lorain Cty. Bd. of Revision (1989), 45 Ohio St.3d 56, 543 N.E.2d 768. All these cases dealt with subsidized apartment projects. The essence of these opinions is, as set forth in Alliance Towers, supra, that “ * * * property built and operated under the auspices of HUD is to be…