Case Western Reserve University v. Tracy

I agree with the majority’s holding with two exceptions. I believe that the parking garage and the below-market-cost office space made available to start-up technology-based companies should be exempt from taxation.

Office Space Provided by the Incubator Program

The majority reverses the BTA’s decision to exempt the office space. The majority reasons that the incubator tenants do not use the office space for a charitable purpose and therefore the office space is not tax-exempt. I believe a more reasonable interpretation of R.C. 5709.121(A) requires examination of EDI’s use of the office space…