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COMMUNITY HEALTH v. LEVIN

No. 2006-1086.

113 Ohio St.3d 432 (2007)

2007-Ohio-2336

COMMUNITY HEALTH PROFESSIONALS, INC., APPELLEE, v. LEVIN, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 30, 2007.

Attorney(s) appearing for the Case

Young, Taylor & Yarger and Kevin H. Taylor, for appellee.

Marc Dann, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellant.

O'DONNELL, J.

{¶ 1} In this matter, the Tax Commissioner appeals from a decision of the Board of Tax Appeals ("BTA") that reversed the Tax Commissioner and held that Community Health Professionals, Inc., used its property in furtherance of a charitable purpose and, therefore, was entitled to exemption from real estate tax in accordance with R.C. 5709.121. After review, we have determined that the decision is reasonable and lawful, and...

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