Lincoln Memorial Hospital, Inc. v. Warren

Appellant herein, the Lincoln Memorial Hospital, Inc., of Columbus, a corporation organized for profit, filed an application with the Board of Tax Appeals to secure exemption of its real property from taxation for the year 1966 and for a remission of taxes and penalties on such property for the tax years 1960 through 1965. The Board of Tax Appeals denied the application.

The basis of such application is Section 5709.12, Re- . vised Code, which provides in part:

u* * * Real * * * property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation.”

To…