Toledo Jewish Home for Aged, Inc. v. Limbach

Appellant raises two issues: (1) whether Pelham Manor was entitled to tax exemption, and (2) whether appellant was denied equal protection of the laws under the Ohio Constitution and the Constitution of the United States. Appellee contends that appellant failed to meet the standards for exemption under R.C. 5709.12, 5701.13(B) and 5701.13(D), and that the constitutional question presented is without merit. We agree with both contentions, and affirm the decision of the BTA.

Insofar as pertinent, R.C. 5709.12 reads as follows:

“* * * All property owned and used by a non-profit organization…