Dialysis Clinic, Inc. v. Levin

[Cite as Dialysis Clinic, Inc. v. Levin, 127 Ohio St.3d 215,

2010-Ohio-5071.] DIALYSIS CLINIC, INC., APPELLANT, v. LEVIN, TAX COMMR., APPELLEE. [Cite as Dialysis Clinic, Inc. v. Levin, 127 Ohio St.3d 215,

2010-Ohio-5071.] Taxation — Charitable-use exemption of real property from taxation — R.C. 5709.12 — R.C. 5709.121 — Board of Tax Appeals’ denial of claim for charitable-use exemption was reasonable and lawful. (No. 2009-2310 — Submitted August 10, 2010 — Decided October 26, 2010.) APPEAL from the Board of Tax Appeals, No. 2006-V-2389. __________________ LANZINGER, J. {¶ 1} This is an appeal…