City of Cincinnati v. Testa
Annotate this CaseThe City of Cincinnati owned several golf courses that were operated under a management contract by a private, for-profit contractor. Paul Macke, a private golf-course operator who owned taxable real property, challenged the ongoing exemption of the golf courses as public property used exclusively for a public purpose in complaints filed in 2009 and 2010. In each case, the tax commissioner granted the complaint and denied exemption. The City appealed. The Board of Tax Appeals (BTA) consolidated the cases and reversed the tax commissioner’s denial of exemptions. The tax commissioner appealed. The Supreme Court affirmed, holding that the BTA acted reasonably and lawfully by determining that the City did not forfeit its exemption under Ohio Rev. code 5709.08(A) when it hired a private management company to manage its golf courses.
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