In its application for exemption, CWRU claimed that the University West Building and its attached parking garage should be exempted from real property taxation under R.C. 5709.12 and 5709.121. R.C. 5709.12(B), provides:
"Real * * * property belonging to institutions that is used exclusively for charitable purposes, shall be exempt from taxation."
Thus, under R.C. 5709.12, property belonging to an institution and used...
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