Airport Partners, Ltd. v. Limbach

Dyke, Judge.

Appellant, Airport Partners, Ltd. (“APL”), appeals from a decision of the Ohio Board of Tax Appeals which affirmed the Tax Commissioner’s denial of APL’s application for a real property tax exemption and remission. Appellant, the Cuyahoga County Board of Commissioners, intervened before the hearing. APL raised the following assignment of error:

“The decision of the Board of Tax Appeals which denied the application for exemption of real property is unreasonable and unlawful; contrary to law and against the manifest weight of the evidence.”

Appellant Cuyahoga County owns the land upon…