5.NorwillthisCourtdecidewhetherspendinginexcessoftwelvemilliondollarstorenovatetheAnnaLouiseInninanHistoricareaofCincinnatiisawiseuseoftaxpaverssubsides.6.Ratherthisdecisionislimitedtotheinterpretationandapplicationofzoninglawsandregulations.AfterconsideringtheRecord,theevidencepresentedatthehearing,thepleadings,thebriefs,andargumentsofcounsel,theCourtfindsasfollows:FINDINGS
1.
CincinnatiUnionBethel,anOhionon-profitsocialserviceagencythatbeganoperationin1830,hashistoricallyprovidedawidevarietyofsocialservicestoresidentsoftheCincinnatiareawhowereinneed.2.Tofulfiltheneedintheearly1900sforsuitablehousingforyoungwomenwhocametoworkintheCityofCincinnati,Mr.andMrs.CharlesP.Taftdonatedthelandlocatedat300LytleStreetandthenecessaryfundstoconstructsuitableandaffordabledormitory-stylehousingfortheseyoungwomeninwhatwasoriginallya5-story,120unitroominghousenamedtheAnnaLouiseInnafterMr.andMrs.Taft'sdaughter.Originallyandhistorically,theAnnaLouiseInnprovidedaffordablehousingforworkingwomenwhoweregainfullyemployedbuthadlowerpayingincomepositions,typicallysuchasbookkeepers,stenographers,officeclerks,salespersons,ortelephoneoperators,withamuchsmallerpercentageholdingjobsinnearbyfactories.3.In1994,CincinnatiUnionBethelbegantooperateits'"FamilyLivingCenter"programattheAnnaLouiseInn,involvingacomprehensiveprogramdesignedtoassisthomelessfamilies,andtheCityofCincinnatiprovidedthefundingtoreconstructaportionoftheAnnaLouiseInntohousethosefamilies.CincinnatiUnionBethelhasbeeninformedbytheoperatorsoftheFamilyLivingCenterthattheywillnotbereturningtotheAnnaLouiseInnafter
it
isrenovated.4.In2006,CincinnatiUnionBethelopenedits"Off-the-Streets"programattheAnnaLouiseInn,involvinghousingandsocialservicesforrecoveringprostitutes,includingprogramstoprovidecomprehensiveservices..5.TheCityCouncilofCincinnatiadoptedOrdinanceNo.410-2010onNovember17,2010"AUTHORIZINGtheestablishmentofonenewH.O.M.E.InvestmentTrustProjectAccountNo.411x162x0912,"AnnaLouiseInn";andfurtherauthorizingthetransferandappropriationofthesumof$800,000fromH.O.M.E.InvestmentTrustProjectAccountNo.411x162x09600,"HomelesstoHomes-TransitionalHousing10",tonewlycreatedH.O.M.E.InvestmentTrustProjectAccountNo.411x162x09012,"AnnaLouiseInn";Andfurtherauthorizingthetransferandappropriationofthesumof$1,869.351fromtheunappropriatedsurplusofH.O.M.E.InvestmentTrustFund411tonewlycreatedH.O.M.E.InvestmentTrustProjectNo.411xI62x09012,AnnaLouiseInn";andfurtherauthorizingtheCityManagertoenterintoandexecuteanagreementwith