Dialysis Ctrs. of Dayton, L.L.C. v. Testa (Slip Opinion)

Citations

• 2017 Ohio 4269
• 150 Ohio St. 3d 208
• 80 N.E.3d 477

Syllabus

Taxation-Charitable-use exemption of real property from taxation-R.C. 5709.12 and 5709.121-Nondiscrimination, rather than quantum of charitable care, is the criterion for charitable-use exemption-Board of Tax Appeals' denial of claim for charitable-use exemption affirmed as to tax year 2006 and reversed as to tax year 2007.