Southside Community Development Corp. v. Levin

{¶ 1} Mahoning County appeals an interim order of the Board of Tax Appeals (“BTA”) denying the county’s motion to intervene in an appeal of the Tax Commissioner’s denial of a tax-exemption application for 2004 filed by Southside Community Development Corporation. Southside had filed for bankruptcy after applying for the exemption, and the bankruptcy trustee had appealed the denial of the exemption to the BTA. Because the county purchased the property from the bankruptcy trustee and is the current owner whose rights are affected by the past tax liens, the county claims that it has standing and…