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OHIO PRESBYTERIAN HOMES v. KINNEY

Nos. 83-377 and 83-841.

9 Ohio St. 3d 90 (1984)

OHIO PRESBYTERIAN HOMES, APPELLANT, v. KINNEY, COMMISSIONER, APPELLEE. FRIENDSHIP VILLAGE OF COLUMBUS, OHIO, INC., APPELLANT, v. KINNEY, COMMISSIONER, APPELLEE.

Supreme Court of Ohio.

Decided February 1, 1984.

Attorney(s) appearing for the Case

Swain & Hardin Co., L.P.A., and Mr. Donald H. Swain, for appellant in case No. 83-377.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. Mark A. Engel, for appellee in case Nos. 83-377 and 83-841.

Messrs. Vorys, Sater, Seymour & Pease, Mr. John C. Elam, Mr. Russell P. Herrold, Jr., and Mr. John T. Young, for appellant in case No. 83-841.

Messrs. Teaford, Rich & Dorsey, Mr. Jeffrey A. Rich and Mr. Matthew T. Fitzsimmons, urging affirmance for amicus curiae, Board of Education of Dublin Local Schools in case No. 83-841.

Means, Bichimer, Burkholder & Baker Co., L.P.A., Mr. Nicholas A. Pittner and Mr. Matthew J. DeTemple, urging affirmance for amicus curiae, Westerville City School District Board of Education in case No. 83-841.

Messrs. Smith & Schnacke, Mr. Robert J. Hadley and Ms. Maryann B. Gall, urging reversal for amicus curiae, Evangelical Retirement Villages, Inc., of Dayton in case No. 83-841.

Per Curiam.

The issue presented by these appeals is whether the respective appellants have demonstrated their entitlement to exemptions under R.C. 5709.12 by satisfying the requirements necessary to be categorized as a "home for the aged" as set forth in R.C. 5701.13.1 We find that neither taxpayer complies with the strict requirements of R.C. 5701.13 and, therefore, affirm the respective...

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