Anderson/maltbie P'ship v. Levin, 2009-1671
| Decision Date | 20 December 2010 |
| Docket Number | 2009-1671 |
| Citation | 2010 Ohio 4904,127 Ohio St.3d 178 |
| Parties | Anderson/Maltbie Partnership v. Levin |
| Court | Ohio Supreme Court |
The official versions of the opinions listed below, which were previously released as slip opinions, have been published in the December 20, 2010 Ohio Official Reports advance sheet. These opinions should now be cited using the Ohio Official Reports citation format.
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25 cases
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Grace Cathedral, Inc. v. Testa
...that the language of the statute ‘clearly express[es] the exemption’ in relation to the facts of the claim." Anderson/Maltbie Partnership v. Levin, 127 Ohio St.3d 178, 2010-Ohio-4904, 937 N.E.2d 547, ¶ 16, quoting Ares, Inc. v. Limbach, 51 Ohio St.3d 102, 104, 554 N.E.2d 1310 (1990). Thus t......
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Cincinnati Golf Mgmt., Inc. v. Testa
...that the language of the statute ‘clearly express[es] the exemption’ in relation to the facts of the claim.” Anderson/Maltbie Partnership v. Levin, 127 Ohio St.3d 178, 2010-Ohio-4904, 937 N.E.2d 547, ¶ 16, quoting Ares, Inc. v. Limbach, 51 Ohio St.3d 102, 104, 554 N.E.2d 1310 (1990). CGMI c......
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Geneva Area Recreational, Educational & Athletic Trust v. Testa
...bore “the burden of proof * * * to show that the property is entitled to exemption.” R.C. 5715.271 ; see also Anderson/Maltbie Partnership v. Levin, 127 Ohio St.3d 178, 2010-Ohio-4904, 937 N.E.2d 547, ¶ 16 (“the onus is on the taxpayer to show that the language of the statute ‘clearly expre......
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250 Shoup Mill, L.L.C. v. Testa
...that the nonprofit and charitable character of the ownership arrangement decisively distinguishes this case from Anderson/Maltbie v. Levin, 127 Ohio St.3d 178, 2010-Ohio-4904, 937 N.E.2d 547, and that that arrangement should qualify the property for exemption under the public-schoolhouse ex......
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