Legal Opinion
Strongsville Board of Education v. Wilkins
Ohio Supreme Court
Decided February 8, 2006No. 2004-1854PublishedCited by 9 opinions
1Opinion of the CourtMoyer, C.J.
{¶ 1} The issue in this case is whether the Tax Commissioner has statutory authority to consider an application for a real-property-tax exemption when, at the time the application is filed, the property owner has not yet paid or agreed to pay outstanding nonremittable taxes, interest, and penalties on the property.
Factual and Procedural Background
{¶ 2} The Salvation Army, appellant, owns a building in Strongsville in which it operates a thrift store. The Salvation Army purchased the land for the store site in December 1997 and built the store during 1998 and early 1999.
{¶ 3} On December 9,…
2Cases cited5 opinions
- Board of Education v. ZainoOhio Supreme Court · 2001
- American National Can Co. v. TracyOhio Supreme Court · 1995
- Columbus City School District Board of Education v. ZainoOhio Supreme Court · 2001
- Cleveland Clinic Foundation v. WilkinsOhio Supreme Court · 2004
- City of Cleveland v. LimbachOhio Supreme Court · 1988
3Cited by9 opinions
- HIN, L.L.C. v. Cuyahoga County Board of RevisionOhio Supreme Court · 2010
- City of Toledo v. LevinOhio Supreme Court · 2008
- Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2013
- Gides v. Cuyahoga Cty. Bd. of RevisionOhio Court of Appeals · 2014
- MacDonald v. Shaker Hts. Income Tax Bd. of Rev.Ohio Court of Appeals · 2014
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