Ohio Presbyterian Homes v. Kinney

I

Since I believe the majority misconstrues the purpose of the tax exemption as defined in R.C. 5701.13, I concur in the judgment only. I agree that neither home has established its compliance with 5701.13(B). I further agree that appellant Friendship Village has not complied with R.C. 5701.13(D). With regard to 5701.13(D) and appellant Ohio Presbyterian Homes, however, the majority and I part company.

R.C. 5701.13(D) requires, inter alia, various listed services to be made available to residents as needed. This should not be interpreted as a requirement that the services be made available…