Olmsted Falls Bd. of Edn. v. Tracy

[This opinion has been published in Ohio Official Reports at 76 Ohio St.3d 386.] OLMSTED FALLS BOARD OF EDUCATION, APPELLANT, v. TRACY, TAX COMMR., ET AL., APPELLEES. [Cite as Olmsted Falls Bd. of Edn. v. Tracy,

1996-Ohio-382.] Taxation—Real property—Application for exemption—R.C. 5715.27(F), construed and applied. (Nos. 95-2449 and 95-2451—Submitted June 27, 1996—Decided August 21, 1996.) APPEALS from the Board of Tax Appeals, Nos. 93-P-1382 and 93-P-1383. __________________ {¶ 1} In April 1988, appellee Donauschwaben’s German American Cultural Center, Inc. (“Donauschwaben”) filed an…