City of Cleveland v. Limbach

Under R.C. 5715.27, an application must be filed with the commissioner prior to December 31 of the tax year for which exemption is requested if the property is to be exempted from taxation. R.C. 5713.08 sets forth the commissioner’s authority to exempt property and limits her authority to those instances in which taxes have been paid to the filing date or are remittable:

“(A) * * * The commissioner shall not consider an application for exemption of property unless the application has attached thereto a certificate executed by the county treasurer certifying that taxes, assessments, interest,…