HERB SOC. OF AM., INC. v. TRACY

No. 93-2447.

71 Ohio St.3d 374 (1994)

HERB SOCIETY OF AMERICA, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 27, 1994.


Attorney(s) appearing for the Case

Walter & Haverfield, Arthur P. Steinmetz and Ricky L. Bertram, for appellant.

Lee Fisher, Attorney General, and Janyce P. Katz, Assistant Attorney General, for appellee.


Per Curiam.

We conclude that the Herb Society of America is a charitable institution, and we reverse and remand the BTA's decision.

The Society applies for exemption under former R.C. 5709.121:

"Real property and tangible personal property belonging to a charitable or educational institution or to the state or a political subdivision, shall be considered as used exclusively for charitable or public purposes by such institution, the state, or...

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