Benjamin Rose Institute v. Myers

Citations

• 92 Ohio St. (N.S.) 252

Syllabus

<p>Taxation — Institutions of purely public charity — Real property exempt — But rented property not exempt — Although income devoted to charity, when.</p> <p>The real estate belonging to an institution of purely public charity is exempt from taxation only when used exclusively for charitable purposes, and if such real estate is rented for commercial and residence purposes it is not exempt, although the income arising from such use is devoted wholly to the purpose of the charity.</p>