Sylvania Church of God v. Levin

{¶ 1} On November 15, 2005, Sylvania Church of God (“Sylvania”) applied for an exemption from real property taxes for tax year 2005. Sylvania used the property at issue as a church and for religious studies and sought the exemption pursuant to R.C. 5709.07(A)(2) (exemption for house of public worship). According to the application, Sylvania had acquired title to the property on January 26, 2005, from Metropolitan Life Insurance Company.

{¶ 2} By final determination issued on November 29, 2005, the Tax Commissioner found that the “exemption cannot be reviewed for tax year 2005” and denied the…