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MT. CALVARY EVANGELICAL LUTHERAN CHURCH v. KINNEY

No. 8626.

19 Ohio App. 3d 267 (1984)

MOUNT CALVARY EVANGELICAL LUTHERAN CHURCH, APPELLANT, v. KINNEY, COMMR. OF TAX EQUALIZATION, APPELLEE.

Court of Appeals of Ohio, Montgomery County.

Decided October 11, 1984.

Attorney(s) appearing for the Case

Maryann B. Gall, for appellant.

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

Per Curiam.

The Mount Calvary Evangelical Lutheran Church ("church") decided to locate its church building in a particular area in Randolph Township, Montgomery County, Ohio. In order to do so, the church was required to purchase a 14.77 acre parcel of land in January 1965. From the date of purchase until 1979, the property was exempt. For the tax year 1979 and subsequent years, ten acres of the 14.77 acres...

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