{¶ 1} This real-property-tax exemption case turns on the relationship between R.C. 5715.27, which authorizes the filing of exemption applications and specifies who has standing to file one, and R.C. 5709.12 and 5709.121, which articulate the substantive requirements for public-use and charitable-use exemptions. In 2008, the General Assembly amended R.C. 5715.27 to expand the class of entities that may submit applications for various...
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