PUMP HOUSE MINISTRIES v. LEVIN

No. 13-COA-036.

2014-Ohio-1590

PUMP HOUSE MINISTRIES, Appellant, v. RICHARD A. LEVIN, (OR JOSEPH W. TESTA) TAX COMMISSIONER Appellee.

Court of Appeals of Ohio, Fifth District, Ashland County.

April 14, 2014.


Attorney(s) appearing for the Case

DAVID STIMPERT , 10 East Main Street, Ashland, OH 44805, for Appellant.

DAVID EBERSOLE , BARTON HUBBARD , Attorney General, Taxation Section, 30 East Broad Street, 25th Floor, Columbus, OH 43215, for Appellee.

W. Scott Gwin, P.J., John W. Wise, J. and Patricia A. Delaney, J.


OPINION

GWIN, P.J.

{¶1} Appellant appeals the October 2, 2013 decision by the Ohio Board of Tax Appeals affirming the Tax Commissioner's final determination and dismissing appellant's applications for exemption for lack of jurisdiction.

Facts & Procedural History

{¶ 2} On March 7, 2006, appellant Pump House Ministries, Inc., a 501(c)(3) non-profit corporation, filed five applications for real...

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