CASE W. RES. UNIV. v. TRACY

No. 97-2118.

84 Ohio St.3d 316 (1999)

CASE WESTERN RESERVE UNIVERSITY, APPELLEE AND CROSS-APPELLANT, v. TRACY, TAX COMMISSIONER, APPELLEE; CLEVELAND BOARD OF EDUCATION, APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided January 20, 1999.


Attorney(s) appearing for the Case

Kelly, McCann & Livingstone, L.L.P., Fred J. Livingstone and Robert A. Brindza, for appellee and cross-appellant Case Western Reserve University.

Armstrong, Mitchell, Damiani & Zaccagnini, Timothy J. Armstrong and Maura Norton, for appellant and cross-appellee Cleveland Board of Education.


Per Curiam.

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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