Olmsted Falls Board of Education v. Tracy

We reverse the BTA’s ultimate factual conclusion that Donauschwaben is a charitable institution. SFZ Transp., Inc. v. Limbach (1993), 66 Ohio St.3d 602, 604-605, 613 N.E.2d 1037, 1039-1040. We hold, instead, that Donauschwaben is not a charitable institution. It is, as the BOE argues, a fraternal, social organization. Furthermore, we hold that Donauschwaben does not use this property exclusively for charitable purposes.

R.C. 5709.12(B) states:

“ * * * Real * * * property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation.”

Former R.C.…