Legal Opinion

Christian Voice of Cent. Ohio v. Testa (Slip Opinion)

Ohio Supreme Court

Decided April 14, 2016No. 2014-1626PublishedCited by 4 opinions

1Opinion of the CourtKennedy, J.

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”) that affirmed the tax commissioner’s denial in 2011 of an exemption for real property located in Gahanna from which appellant, Christian Voice of Central Ohio, operates radio stations. Until 2007, Christian Voice operated the stations from offices located in New Albany. In 1991, the tax commissioner had granted an exemption for that property, reasoning that it was being “used for church purposes * * * under R.C. 5709.07.” In 2007, following the relocation of Christian Voice’s offices to Gahanna, a complaint was filed…

2Cases cited16 opinions

  1. Illinois Ex Rel. McCollum v. Board of Ed. of School Dist. No. 71, Champaign Cty.Supreme Court of the United States · 1948
  2. Satullo v. WilkinsOhio Supreme Court · 2006
  3. Board of Education v. ZainoOhio Supreme Court · 2001
  4. Equal Employment Opportunity Commission v. The Roman Catholic Diocese of Raleigh, North Carolina Sacred Heart CathedralCourt of Appeals for the Fourth Circuit · 2000
  5. State v. CodeluppiOhio Supreme Court · 2014

11 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Cooke v. Montgomery CountyOhio Court of Appeals · 2004
  2. Johnson v. Clark Cty. Bd. of RevisionOhio Court of Appeals · 2016
  3. Christian Voice of Cent. Ohio v. Testa (Slip Opinion)Ohio Supreme Court · 2016
  4. Christian Voice of Cent. Ohio v. Testa (Slip Opinion)Ohio Supreme Court · 2016

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