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EPISCOPAL PARISH OF CHRIST CHURCH v. KINNEY

No. 78-1397.

58 Ohio St. 2d 199 (1979)

EPISCOPAL PARISH OF CHRIST CHURCH, GLENDALE, APPELLANT, v. KINNEY, COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 23, 1979.

Attorney(s) appearing for the Case

Strauss, Troy & Ruehlmann Co., L. P. A., and Mr. Samuel M. Allen, for appellant.

Mr. William J. Brown, attorney general, and Mr. Larry J. Baisden, for appellee.

Per Curiam.

The appellant does not argue exemption from taxation under R. C. 5709.07 pertaining to schools, churches, and colleges. It has been well settled that the type property involved herein does not fall within the requirement of being used "* * * exclusively for public worship," as required by R. C. 5709.07 and its predecessors. Gerke v. Purcell (1884), 25 Ohio St. 229; New Haven Church of Missionary Baptist v. Bd. of Tax Appeals...

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