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THE CHAPEL v. TESTA

No. 2010-0562.

129 Ohio St.3d 21 (2011)

2011-Ohio-545

THE CHAPEL, Appellant, v. TESTA, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided February 10, 2011.

Attorney(s) appearing for the Case

Leiby, Hanna, Rasnick, Towne & Evanchan and Stephen P. Leiby , for appellant.

Michael DeWine , Attorney General, and Ryan P. O'Rourke and Sophia Hussain , Assistant Attorneys General, for appellee.

Per Curiam.

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals ("BTA") in a real-property-tax-exemption case. Appellant, The Chapel, is a nonprofit corporation organized in 1953 that operates two churches: the older church at 35 Fir Hill Avenue in Akron and a newer one in the city of Green south of Akron built on property that was acquired in 2000 and 2001. The latter church...

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