HIGHLAND PARK OWNERS INC. v. TRACY

No. 93-2570.

71 Ohio St.3d 405 (1994)

HIGHLAND PARK OWNERS, INC., APPELLEE, v. TRACY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 27, 1994.


Attorney(s) appearing for the Case

Michael Sacher, for appellee.

Lee Fisher, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellant.


Per Curiam.

R.C. 5709.12(B) states:

"* * * Real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation. * * *"

The commissioner argues that, to qualify for exemption, the property must be owned by a charitable institution, and that since Highland Park is not a charitable institution, the property is not exempt. He also argues that the property is not used exclusively...

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