July 2006: Ohio Department of Taxation dismisses the application since only land owners may apply.
March 2008: Widener votes in favor of the final version of House Bill 160.
June 2008: Law change in House Bill 160 takes effect, allowing long-term leaseholders to apply for exemption.
March 2009: Ohio Equine appeals the application dismissal to the state Board of Taxation
April 2009: Clark County leaders ask lawmakers for legislation to allow for a bed tax to generate revenue.
May 1, 2009: Widener resigns from Ohio Equine and says he is excused from the bank loan guarantee.
June 2, 2009: Senate Finance Committee, chaired by Widener, approves a state budget bill that includes Widener-sponsored amendment that allows the creation of the bed tax.
July 2009: Board of Taxation dismisses Ohio Equine's appeal to reconsider the application for tax exemption.
Fall 2009: Clark County Convention Facilities Authority decides to levy a 3 percent bed tax. Ohio Equine eventually receives $412,890 of the bed tax revenue.
October 2010: State Rep. Ross McGregor asks Ohio Department of Taxation to help sort out the tax bill confusion at the Champions Center.
December 2010: Ohio Equine applies again for tax exemption.
June 2011: Ohio Department of Taxation grants exemption and forgives tax bills for 2007-2010 but requires that outstanding taxes for 2004-2006 be paid.