Evans Investment Co. v. Limbach

Evans Investment Company, appellant, appeals the decision of the Board of Tax Appeals denying its application for tax exempt status of real property titled in its name, which property is located at 50 West New England Avenue, Worth-ington, Ohio.

Appellant asserts that the commissioner and the Board of Tax Appeals erred in finding that appellant was not entitled to the real estate tax exemption because appellant’s lease did not constitute a title transfer.

On June 22, 1978, Evans Investment Company, an Ohio corporation, leased a parcel of land located at 50 West New England Avenue, Worth-ington,…