RiverSouth Auth. v. Harris

Syllabus

Taxation—Real property—Charitable-use exemption—R.C. 5709.08(A)(1) and 5709.121(A)(2)—Board of Tax Appeals improperly affirmed tax commissioner's final determination based on new issue without complying with remand procedure under R.C. 5717.03(G)—City's hiring of management company to operate day-to-day activities of parking garage did not override city's direction and control of public property—City is entitled to exemption under R.C. 5709.121(A)(2) for garage used exclusively for public purposes—Board of Tax Appeals' decision reversed and cause remanded.