Dialysis Centers of Dayton, LLC v. Testa

The Board of Tax Appeals (BTA) upheld the tax commissioner’s denial of a property tax exemption for Appellant’s four dialysis-service centers for tax year 2007 and the denial of Appellant’s requested remission of the property taxes it paid for those facilities for tax year 2006. The Supreme Court affirmed the decision of the BTA as to tax year 2006 and reversed it as to tax year 2007, holding that remission was properly denied for tax year 2006, but for tax year 2007, Appellant’s use of space at the four centers qualified for exemption. Because some of the space listed in the facilities was leased to private physicians, the properties should be split-listed, with a portion taxable and the dialysis-service facilities exempt. View "Dialysis Centers of Dayton, LLC v. Testa" on Justia Law