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FIRST BAPTIST CHURCH v. WILKINS

No. 2005-1683.

110 Ohio St.3d 496 (2006)

2006-Ohio-4966

FIRST BAPTIST CHURCH OF MILFORD, INC., APPELLANT, v. WILKINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided October 11, 2006.

Attorney(s) appearing for the Case

Flach Douglas and Nicole Tipton Coil, for appellant.

Jim Petro, Attorney General, Robert C. Maier, Senior Deputy Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellee.

ALICE ROBIE RESNICK, J.

{¶ 1} Appellant, First Baptist Church of Milford, Inc. ("First Baptist"), is a nonprofit corporation that owns a 67-acre tract of land in Clermont County. A church building, a school, and a print shop are located on the tract. The print shop, the addition attached to it, and the land they occupy are the subject of an application for real property tax exemption filed by First Baptist for tax year 2000 on the basis...

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