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Property Owned By School Board Does Not Need To Be Used For School Purposes To qualify For Tax Exempt Status

In the case of Talawanda City School Dist., Bd. of Edn., 2015-Ohio-5450, a school board appealed the denial of a property tax exemption for a parcel of property that the board rented to a private farmer for farming rather than school purposes. The Ohio Supreme Court held that the 2010 amendments to R.C. 3313.44, which govern tax exemptions for property owned by school boards, no longer include a use restriction and held that the property tax exemption should have been granted.

This case is significant for school boards as the Ohio Supreme Court found that property owned by school boards no longer needs to be used for school purposes in order to qualify for tax exempt status.

To read this case, please click here.

Authors: Matthew John Markling and Patrick Vrobel


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