SUMMIT UNITED METHODIST CHURCH v. KINNEY

No. 83-385.

7 Ohio St. 3d 13 (1983)

SUMMIT UNITED METHODIST CHURCH, APPELLANT, v. KINNEY, COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 9, 1983.


Attorney(s) appearing for the Case

Mr. Windell F. Fisher, for appellant.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. James C. Sauer, for appellee.


CELEBREZZE, C.J.

Appellant contends that the subject property qualifies for a tax exemption under R.C. 5709.07 or, alternatively, under R.C. 5709.12.

R.C. 5709.07 states in pertinent part:

"* * * [H]ouses used exclusively for public worship, * * * and not leased or otherwise used with a view to profit, * * * shall be exempt from taxation. * * *"

The language exempts from taxation houses used exclusively for public worship and not leased or...

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