Innkeeper Ministries, Inc. v. Testa (Slip Opinion)

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”), which reversed the tax commissioner’s denial of a charitable-use exemption to property owned by appellee, Innkeeper Ministries, Inc., and ordered that the exemption be granted. The property is extensive and contains two large residential buildings along with various recreational amenities. Innkeeper’s mission is to invite religious leaders to stay at the property at no charge and enjoy the amenities, as well as free meals, as a type of spiritual retreat.

{¶ 2} The tax commissioner has appealed, setting forth five…