The Ohio Board of Tax Appeals says the City of Cincinnati does not have to pay property taxes on city-owned golf courses.
The ruling comes after the city appealed a decision by the Ohio Tax Commissioner who had said otherwise.
The tax commissioner had said the golf courses were subject to tax because they are operated by a private, for-profit company. The city says the Tax Appeals Board's ruling will save the city $450,000.
The Tax Commissioner can appeal to the state Supreme Court.
Cincinnati Public Schools is using a similar argument to challenge the Cincinnati Convention Center's tax exemption status.
Read the full ruling: