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COGSWELL HALL, INC. v. KINNEY

No. 86-756.

30 Ohio St. 3d 43 (1987)

COGSWELL HALL, INC., APPELLANT, v. KINNEY, COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 15, 1987.

Attorney(s) appearing for the Case

John Howland, for appellant.

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

Per Curiam.

The issue before us is whether the property in question "is used exclusively for charitable purposes" pursuant to R.C. 5709.12, so as to be exempt from taxation.1

The case controlling here is Philada Home Fund v. Bd. of Tax Appeals (1966), 5 Ohio St.2d 135, 34 O.O.2d 262, 214 N.E.2d 431, the syllabus of which is as follows:

"Real property owned...

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