Board of Education of Dublin City School District v. Tracy

Deshler, Presiding Judge.

This is an appeal by Friendship Village of Dublin, Ohio, Inc. (“Friendship Village”), from an order of the Ohio Board of Tax Appeals (“BTA”), reversing the Tax Commissioner’s grant of a real property tax exemption to Friendship Village.

Friendship Village, an Ohio nonprofit corporation, owns property located in the Dublin City School District. The property that is the subject of this appeal consists of 20.714 acres of land that has been improved with two multistory buildings containing individual residential units. The two residential units are connected to a one-story…