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OCLC ONLINE COMPUTER LIBRARY CENTER, INC. v. KINNEY

No. 83-1713.

11 Ohio St. 3d 198 (1984)

OCLC ONLINE COMPUTER LIBRARY CENTER, INC., APPELLANT, v. KINNEY, COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 20, 1984.

Attorney(s) appearing for the Case

Messrs. Carlile, Patchen, Murphy & Allison, Mr. Robert J. Kosydar, Mr. P. Michael DeAngelo and Mr. Denis J. Murphy, for appellant.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. James C. Sauer, for appellee.

Messrs. Teaford, Rich & Dorsey, Mr. Jeffrey A. Rich and Mr. Matthew T. Fitzsimmons, urging affirmance for amicus curiae, Board of Education of the Dublin Local Schools.

Messrs. Vorys, Sater, Seymour & Pease, Mr. Robert E. Leach, Mr. George L. Jenkins and Mr. Raymond D. Anderson, urging reversal for amici curiae, Ohio Library Association and Ohio Library Trustees Association.

Per Curiam.

The question presented by this appeal is whether the board's decision denying OCLC a charitable exemption under R.C. 5709.12 and 5709.121 is reasonable and lawful.

R.C. 5709.12 provides, in pertinent part:

"* * * Real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation. * * *."

In order to aid in the clarification of the phrase "used exclusively...

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