Church of God in Northern Ohio, Inc. v. Levin

{¶ 1} Appellant, Church of God in Northern Ohio, Inc. (“COGNO”), appeals from a decision of the Board of Tax Appeals (“BTA”) that affirmed the Tax Commissioner’s denial of COGNO’s application to exempt from taxation a parcel of real property in Summit County. The parcel is improved with an office building of between 11,000 and 12,000 square feet constructed in 2000-2001. The *37Tax Commissioner denied the exemption on the principal ground that the “property is being used for purposes that are merely supportive of public worship.” On appeal, the BTA affirmed the commissioner’s denial of the…