Dialysis Clinic, Inc. v. Levin

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”) in a case involving an application for a tax exemption for real property. Appellant, Dialysis Clinic, Inc. (“DCI”), provides dialysis services for patients who suffer from end-stage renal disease (“ESRD”). DCI sought to obtain a charitable-use exemption for its West Chester facility in Butler County, but the tax commissioner denied the application. On appeal, the BTA affirmed the denial of the exemption, finding that DCI had not shown that it qualified as a charitable institution for purposes of R.C. 5709.121 or that…