Chagrin Realty, Inc. v. Testa (Slip Opinion)

Citations

• 2018 Ohio 4751

Syllabus

Taxation—Charitable-use real-property exemption—Property owner does not use property \exclusively for charitable purposes\ under R.C. 5709.12(B) and does not qualify as a charitable institution under R.C. 5709.121 based on its own activities and sole use of property, which is to lease it—Board of Tax Appeals' decision affirming tax commissioner's denial of exemption affirmed.