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INNKEEPER MINISTRIES, INC. v. TESTA

No. 2014-0490.

148 Ohio St.3d 43 (2016)

2016-Ohio-5104

INNKEEPER MINISTRIES, INC., Appellee, v. TESTA, TAX COMMR., Appellant.

Supreme Court of Ohio.

Decided July 27, 2016.

Attorney(s) appearing for the Case

Jay C. Bennett , for appellee.

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

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals ("BTA"), which reversed the tax commissioner's denial of a charitable-use exemption to property owned by appellee, Innkeeper Ministries, Inc., and ordered that the exemption be granted. The property is extensive and contains two large residential buildings...

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