Lutheran Social Services v. Limbach

The decision of the BTA is neither unreasonable nor unlawful and it is affirmed, but for reasons other than those assigned by the BTA.

The BTA found that “R.C. 140.08 exempts the whole of a hospital facility when a part of that facility is constructed or improved with bond financing.” The BTA concluded that Bethany Village is a hospital facility owned by a public hospital agency and is exempt. The BTA also found: “ * * * it became unnecessary for the Tax Commissioner to focus on the method of financing * * * [and] the statute exempts all hospital facilities even when partially financed by…