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GRACE CATHEDRAL, INC. v. TESTA

No. 2014-0373.

143 Ohio St.3d 212 (2015)

2015-Ohio-2067

GRACE CATHEDRAL, INC., APPELLANT, v. TESTA, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 2, 2015.

Attorney(s) appearing for the Case

Roderick Linton Belfance, L.L.P., William G. Chris , and Brandon T. Pauley , for appellant.

Michael DeWine , Attorney General, and David D. Ebersole and Barton A. Hubbard , Assistant Attorneys General, for appellee.

{¶ 1} Grace Cathedral, Inc., filed claims for tax exemption, one, pursuant to R.C. 5709.07(A)(2)—houses of public worship, and the other, pursuant to R.C. 5709.12(B)—property used for charitable purposes, in connection with a recently constructed building located on a parcel of land that had been exempted...

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