TOLEDO BUSINESS & PROFESSIONAL WOMEN'S RETIREMENT LIVING, INC. v. BOARD

No. 70-639.

27 Ohio St. 2d 255 (1971)

TOLEDO BUSINESS & PROFESSIONAL WOMEN'S RETIREMENT LIVING, INC., APPELLANT, v. BOARD OF TAX APPEALS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided July 21, 1971.


Attorney(s) appearing for the Case

Messrs. Spengler, Nathanson, Heyman, McCarthy & Durfee, Mr. Norman Rubinoff and Mr. David A. Katz, for appellant.

Mr. William J. Brown, attorney general, and Mr. Peter A. Stratigos, for appellees.


SCHNEIDER, J.

The taxpayer, a nonprofit corporation, owns and operates "low-rent retirement living apartments with attendant facilities for aged occupants." The annual income maximum for occupancy is $5,250 for couples and $4,300 for individuals.

The "attendant facilities" include central, as well as individual kitchens, safety devices in the building, recreational activities designed for mental and physical...

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