Christian Church v. Limbach

The Tax Commissioner contends that the BTA erred in granting tax exemption because the subject property was not used exclusively for public worship. We agree.

The essence of R.C. 5709.07 is:

“* * * [Hjouses used exclusively for public worship * * * and the ground attached to such buildings necessary for the proper occupancy, use, and enjoyment thereof * * * shall be exempt from taxation. * * *”

The parties stipulated that no other party used, rented, or leased the subject property at any time. The activities conducted at the property consisted of general supervision of member churches and…