The Chapel v. Testa

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”) in a real-property-tax-exemption case. Appellant, The Chapel, is a nonprofit corporation organized in 1953 that operates two churches: the older church at 35 Fir Hill Avenue in Akron and a newer one in the city of Green, south of Akron, built on property that was acquired in 2000 and 2001. The latter church and its surrounding acreage are the subject of The Chapel’s exemption application, which relied partly on the house-of-public-worship exemption at R.C. 5709.07(A) and partly on the charitable-use exemption at R.C.…