Summit United Methodist Church v. Kinney

Appellant claims entitlement to tax exemption under R.C. 5709.12 and 5709.121. R.C. 5709.12 exempts from taxation real property “used exclusively for charitable purposes.” That phrase is defined in R.C. 5709.121, which provides, in part:

“Real property and tangible personal property belonging to a charitable * * * institution * * * shall be considered as used exclusively for charitable or public purposes by such institution * * * if it is either:

“(A) Used by such institution * * * or by one or more other such institutions, the state, or political subdivisions under a lease, sublease, or other…