FULL GOSPEL APOSTOLIC CHURCH v. LIMBACH

No. 88-487.

46 Ohio St. 3d 195 (1989)

FULL GOSPEL APOSTOLIC CHURCH, D.B.A. GROVEPORT APOSTOLIC CHURCH CENTER, APPELLANT, v. LIMBACH, TAX COMMISSIONER, APPELLEE.

Supreme Court of Ohio.

Decided November 15, 1989.


Attorney(s) appearing for the Case

Stephen Swaim, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Floyd J. Miller, Jr., for appellee.


Per Curiam.

The BTA found insufficient reasons to exempt more than seven acres of appellant's fifty-four acre tract. Necessarily, we are limited to deciding whether the BTA's decision is "reasonable and lawful." R.C. 5717.04. We hold that it is.

On appeal, appellant first argues that the forty-seven acres should be exempt under R.C. 5709.07 as ground attached to a house of public worship "necessary for the proper occupancy, use, and enjoyment thereof...

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