# Rural Health Collaborative of S. Ohio, Inc. v. Testa (Slip Opinion)

> Ohio Supreme Court · February 16, 2016 · 145 Ohio St. 3d 430

URL: https://www.frixlaw.com/law-library/cases/9821626

## Case

- **Full name:** Rural Health Collaborative of Southern Ohio, Inc., Appellee, v. Testa, Tax Commr., Appellant
- **Court:** Ohio Supreme Court
- **Decided:** February 16, 2016
- **Citations:** 145 Ohio St. 3d 430; 50 N.E.3d 486; 2016 Ohio 508
- **Precedential status:** Published
- **Opinion:** Dissent by O'Donnell
- **Judges:** O'Connor, Pfeifer, Lanzinger, French, O'Neill, O'Donnell, Kennedy
- **Cited by:** 10 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9821626

## Opinion text

O’Donnell, J.,
dissenting.
{¶ 42} Respectfully, I dissent.
{¶ 43} In my view, our decision in Dialysis Clinic, Inc. v. Levin, 127 Ohio St.3d 215 , 2010-Ohio-5071 , 938 N.E.2d 329 , is a controlling precedent as argued by the tax commissioner, and on that basis I would reverse the decision of the Board of Tax Appeals.
Kennedy, J., concurs in the foregoing opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9821626. Public record. Not legal advice.