Obetz v. McClain (Slip Opinion)

Citations

• 173 N.E.3d 1200
• 164 Ohio St. 3d 529
• 2021 Ohio 1706

Syllabus

Taxation—R.C. 5709.40(G)—Tax-increment-financing (\TIF\) exemption may commence no earlier than the tax year following the effective date of the ordinance creating the TIF arrangement—Decision of Board of Tax Appeals affirmed.