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NEW HAVEN CHURCH OF MISSIONARY BAPTIST v. BOARD OF TAX APPEALS

No. 40063.

9 Ohio St. 2d 53 (1967)

THE NEW HAVEN CHURCH OF MISSIONARY BAPTIST, APPELLANT, v. BOARD OF TAX APPEALS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided January 25, 1967.

Attorney(s) appearing for the Case

Mr. Stephen W. Young, for appellant.

Mr. Melvin G. Rueger, prosecuting attorney, and Mr. Robert W. Worth, for appellees Hamilton County Prosecuting Attorney and Auditor.

Mr. William B. Saxbe, attorney general, and Mr. John F. Casey, for appellees Tax Commissioner and Board of Tax Appeals.

JOHNSON, J.

The question before the court is whether the decision of the Board of Tax Appeals, refusing the claimed exemption for the apartment area for the years in question, is unreasonable or unlawful.

Appellant strongly urges that the ruling of this court in the case of In re Bond Hill-Roselawn Hebrew School, 151 Ohio St. 70, decided February 16, 1949, is controlling in the instant case. That decision concerned itself with the identical structure...

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