American Chemical Society v. Kinney

R. C. 5709.07 states in relevant part:

“Public schoolhouses and houses used exclusively for public worship, the books and furniture therein, and the ground attached to such buildings necessary for the proper occupancy, use, and enjoyment thereof, and not leased or otherwise used with a view to profit, public colleges and academies and all buildings connected therewith, and all lands connected with public institutions of learning, not used with a view to profit shall be exempt from taxation.”

The issue before this court is whether the use made by Chemical Abstracts of the facilities which the…