Literary Club v. McClain

Citations

• 2020 Ohio 3956

Syllabus

PROPERTY – TAX EXEMPTION – APPELLATE REVIEW: The Board of Tax Appeals (\BTA\) did not err in holding that appellant Literary Club was not entitled to tax exemption under R.C. 5709.121 where appellant failed to prove that it qualified as an educational or charitable institution for purposes of R.C. 5709.121. The BTA did not err in holding that appellant was not entitled to tax exemption under R.C. 5709.12 where appellant failed to prove that it used the property in question exclusively for charitable purposes. The appellate court lacks jurisdiction to consider appellant's claim that the Tax Commissioner's and BTA's decisions denied it equal protection under the law because appellant failed to raise the claim in its notice of appeal to the BTA.