Richmond Hts. Owner, L.L.C. v. Richmond Hts. Community Reinvestment

Citations

• 257 N.E.3d 1229
• 2024 Ohio 5478

Syllabus

Administrative appeals; municipal-tax exemptions; R.C. 2506.04. The administrative agency denied, and the trial court affirmed, a property owner's application for a tax exemption because, according to the municipal resolutions at issue, the property did not qualify for the exemption. Specifically, the renovations to the property were completed prior to the adoption of the resolution and the resolution required the renovations to start after the adoption of the resolution. We affirm this decision.