Fairfield Twp. Bd. of Trustees v. Testa (Slip Opinion)

Citations

• 2018 Ohio 2381
• 104 N.E.3d 749
• 153 Ohio St. 3d 255

Syllabus

Taxation—Exemption—R.C. 5709.07(A)(2)—House of public worship—Tax-increment-financing agreement—Priority of exemptions under R.C. 5709.911—When tax-increment-financing agreement was approved prior to the effective date of R.C. 5709.911, but a township did not preserve its right to service payments under the agreement, the house-of-public-worship exemption has priority.