WORLD EVANGELISTIC ENT. CORP. v. TRACY

No. 3100.

96 Ohio App.3d 78 (1994)

WORLD EVANGELISTIC ENTERPRISE CORPORATION, Appellant, v. TRACY, TAX COMMR., Appellee.

Court of Appeals of Ohio, Clark County.

Decided June 29, 1994.


Attorney(s) appearing for the Case

Daniel C. Harkins, for appellant.

Lee I. Fisher, Attorney General, Richard Farrin and Janyce C. Katz, Assistant Attorneys General, Taxation Section, for appellee.


GRADY, Presiding Judge.

World Evangelistic Enterprise Corporation ("WEEC") appeals the decision of the Ohio Board of Tax Appeals, affirming the Tax Commissioner's refusal to grant a real property tax exemption for the land on which WEEC's broadcasting facility is located.

WEEC is a nonprofit corporation that was organized in 1961 for the purpose of operating a Christian radio station to propagate the gospel in a non-denominational manner. WEEC has adopted...

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