1. Home
  2. Browse Decisions
  3. Ohio
  4. 28 Ohio
  5. 28 Ohio St. 3d 186 (1986)
 

SEVEN HILLS SCHOOLS v. KINNEY

No. 86-630.

28 Ohio St. 3d 186 (1986)

SEVEN HILLS SCHOOLS, APPELLANT, v. KINNEY, COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 26, 1986.

Attorney(s) appearing for the Case

Taft, Stettinius & Hollister and Daniel J. Hoffheimer, for appellant.

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

Per Curiam.

The issue before us is whether the property in question is entitled to tax-exempt status pursuant to R.C. 5709.07, 5709.12, and 5709.121(A) and (B). For the reasons to follow we affirm the BTA and deny the exemption.

The standard of review in this instance is well-established. Exemption is the exception to the rule and statutes granting exemptions are strictly construed. Our duty is limited to determination of whether the decision of

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