Legal Opinion
Girl Scouts-Great Trail Council v. Levin
Ohio Supreme Court
Decided March 21, 2007No. 2006-0266PublishedCited by 15 opinions
1Opinion of the CourtO’Donnell, J.
{¶ 1} The Tax Commissioner appeals from a decision of the Board of Tax Appeals (“BTA”) that reversed the commissioner and held that the Girl Scouts-Great Trail Council (“Girl Scouts”) used its property in Stark County for charitable purposes and did not operate its store with a view to profit and, therefore, was entitled to exemption from real estate tax in accordance with R.C. 5709.12(B). Because that decision of the BTA is reasonable and lawful, in accordance with R.C. 5717.04, we affirm it.
{¶ 2} The record reveals that the Girl Scouts is a not-for-profit organization that owns…
2Cases cited7 opinions
- American National Can Co. v. TracyOhio Supreme Court · 1995
- Howard v. Cuyahoga County Board of RevisionOhio Supreme Court · 1988
- Bowers v. Akron City HospitalOhio Supreme Court · 1968
- Moraine Heights Baptist Church v. KinneyOhio Supreme Court · 1984
- American Society for Metals v. LimbachOhio Supreme Court · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Church of God in Northern Ohio, Inc. v. LevinOhio Supreme Court · 2009
- Northeast Ohio Psychiatric Institute v. LevinOhio Supreme Court · 2009
- Rural Health Collaborative of S. Ohio, Inc. v. Testa (Slip Opinion)Ohio Supreme Court · 2016
- Johnson v. Clark Cty. Bd. of RevisionOhio Court of Appeals · 2014
- Community Health Professionals, Inc. v. LevinOhio Supreme Court · 2007
10 more not listed; retrieve them via the Exa API.