Denison University v. Board of Tax Appeals

The sole question for determination here is whether Denison University is entitled to exemption from real estate taxes for the 1961 tax year and to remission of taxes paid for the 1960 tax year, with respect to nine buildings located near the center of the university campus on land owned by the university, which buildings were erected and are maintained and operated by various college fraternities, subject to university supervision, under lease agreements with the university.

The leases of the American Commons Club, Phi Delta Theta, Sigma Chi, Kappa Sigma, Phi Gamma Delta, Beta Theta Pi,…