Kinnear Rd. Redevelopment, L.L.C. v. Testa (Slip Opinion)

Citations

• 2017 Ohio 8816

Syllabus

Taxation-Real property-Exemptions-R.C.5709.87-Exemption for increase in value of real property subject to environmental cleanup-Exemption applies both to increase in value of land and to increase in value of improvements, buildings, fixtures, or structures situated on the land that were newly constructed after remediation.