Cuyahoga County v. Testa

Cuyahoga County filed an exemption to a tract of real property it acquired in 2004. The property consisted of a marina/restaurant that operated in conjunction with an adjacent public park. The tax commissioner granted the application as to the the public park portion but denied the application as to the remainder constituting the marina and restaurant. In doing so, the Commissioner invoked his authority to order a split between the taxable and exempt portions. The County appealed, arguing that the Commissioner erred by finding that the property was not used exclusively for a public purpose. The Board of Tax Appeals affirmed primarily on the ground that the marina and restaurant were operated “with a view to profit.” The Supreme Court affirmed, holding that when the marina and restaurant are considered separately from the park, the denial of the exemption was neither unreasonable nor unlawful. View "Cuyahoga County v. Testa" on Justia Law