Chagrin Realty, Inc. v. Testa

*353{¶ 1} In this case, appellant and cross-appellee, property owner Chagrin Realty, Inc., challenges a decision of the Board of Tax Appeals ("BTA") affirming appellee and cross-appellant tax commissioner's denial of a charitable-use property-tax exemption for the subject property. The BTA found that Chagrin Realty did not qualify for that exemption under R.C. 5709.12 or 5709.121, because Chagrin Realty's sole purpose is to own and lease the subject property. We affirm the decision of the BTA.

I. FACTS AND PROCEDURAL HISTORY

{¶ 2} Chagrin Realty is an Ohio nonprofit corporation exempt from federal…