Judson Retirement Community v. Limbach

[This opinion has been published in Ohio Official Reports at 70 Ohio St.3d 239.] JUDSON RETIREMENT COMMUNITY, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT. [Cite as Judson Retirement Community v. Limbach,

1994-Ohio-534.] Taxation—Real property—Appeal from Board of Tax Appeals' decision granting exemption remanded for determination of whether independent living facility and parking garage are used as "hospital facilities" as defined in R.C. 140.01(E) and therefore entitled to exemption. (No. 92-2422—Submitted April 14, 1994—Decided September 14, 1994.) APPEAL from the Board of Tax Appeals, No.…