Episcopal Parish of Christ Church v. Kinney

The appellant does not argue exemption from taxation under R. C. 5709.07 pertaining to schools, churches, and colleges. It has been well settled that the type property involved herein does not fall within the' requirement of being used “ * * * exclusively for public worship,” as required by R. C. 5709.07 and its predecessors. Gerke v. Purcell (1884), 25 Ohio St. 229; New Haven Church of Missionary Baptist v. Bd. of Tax Appeals (1967), 9 Ohio St. 2d 53.

Instead, appellant claims exemption under R. C. 5709.-121 as interpreted by this court in Cincinnati Nature Center v. Bd. of Tax Appeals…