Ohio Operating Engineers Apprenticeship Fund v. Kinney

In determining the lawfulness of the board’s decision, we must note that “[a]n exemption is to be granted only upon a showing that that which is claimed to be exempt is clearly within the express meaning of the statute granting the exemption.” Ohio Children’s Society v. Porterfield (1971), 26 Ohio St. 2d 30, 32. However, “this strict construction must be tempered with reason.” Carney v. Cleveland City School Dish Public Library (1959), 169 Ohio St. 65, 67.

R. C. 5709.07 states, in pertinent part:

“***public colleges and academies and all buildings connected therewith, and all lands connected…