Cincinnati City School Dist. Bd. of Edn. v. Testa (Slip Opinion)

{¶ 1} This appeal involves appellee the city of Cincinnati’s application for exemption from real-property tax for property that constitutes part of the city’s convention center, the Duke Energy Center. Initially, the tax commissioner considered the application under the law that existed in 2006, the year the application was filed, and granted the exemption for 2006 but denied it for 2007 and the years thereafter. The city appealed to the Board of Tax Appeals (“BTA”), and during the appeal, new legislation was enacted that provided for an exemption in the present situation. On joint motion of…