CINCINNATI NATURE CENTER ASSOCIATION v. BOARD OF TAX APPEALS

No. 76-306.

48 Ohio St. 2d 122 (1976)

CINCINNATI NATURE CENTER ASSOCIATION, APPELLEE, v. BOARD OF TAX APPEALS, APPELLANT.

Supreme Court of Ohio.

Decided November 24, 1976.


Attorney(s) appearing for the Case

Messrs. Taft, Stettinius & Hollister, Mr. Robert E. Rich and Mr. William J. Graham, Jr., for appellee.

Mr. William J. Brown, attorney general, and Ms. J. Elaine Bialczak, for appellant.


WILLIAM B. BROWN, J.

The issue before this court is whether the decision of the Board of Tax Appeals that the houses owned by the Nature Center and used as residences for its employees are not exempt from tax as property "used exclusively for charitable [or public] purposes" under R. C. 5709.12 and 5709.121 is reasonable and lawful.

R. C. 5709.12 provides, in pertinent part:

"Real and tangible personal...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases