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CHRISTIAN BENEVOLENT ASSN. OF GREATER CINCINNATI, INC. v. LIMBACH

Nos. 93-689 and 93-696.

69 Ohio St.3d 296 (1994)

CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE. BRENTWOOD LIFE CARE CENTER, D.B.A. BRENTWOOD HEALTH CARE CENTER, APPELLANT, v. LIMBACH, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 18, 1994.

Attorney(s) appearing for the Case

Taft, Stettinius & Hollister, Stephen M. Nechemias and Ronald C. Christian, for appellant in case No. 93-689.

Calfee, Halter & Griswold, Mitchell G. Blair and John P. Susany, for appellant in case No. 93-696.

Lee I. Fisher, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellee Tax Commissioner.

Armstrong, Mitchell & Damiani, Bruce A. Zaccagnini and Deborah J. Papushak, for appellee Nordonia Hills Board of Education.

WRIGHT, J.

The Tax Commissioner may not exempt property from taxation unless the exempt use began by the tax lien date of the year for which exemption is sought. R.C. 5713.08(B); Ursuline Academy of Cleveland v. Bd. of Tax Appeals (1943), 141 Ohio St. 563, 567, 26 O.O. 152, 154, 49 N.E.2d 674, 676.

CBA and Brentwood contest the BTA's interpretation of the exemption of property found in R.C. 5709.12 and 5701.13. R.C. 5709.12(B) provides:

"* ...

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