NBC-USA Hous., Inc. — Five v. Levin

[Cite as NBC-USA Hous., Inc.–Five v. Levin, 125 Ohio St.3d 394,

2010-Ohio-1553.] NBC-USA HOUSING, INC.–FIVE, D.B.A. LOVE ZION MANOR, APPELLANT, v. LEVIN, TAX COMMR., ET AL., APPELLEES. [Cite as NBC-USA Hous., Inc.–Five v. Levin, 125 Ohio St.3d 394,

2010-Ohio-1553.] Real property taxation — Charitable-use exemption unavailable for residential property — R.C. 5709.12(B). (No. 2009-0919 — Submitted February 16, 2010 — Decided April 12, 2010.) APPEAL from the Board of Tax Appeals, No. 2006-N-1492. __________________ LANZINGER, J. {¶ 1} Appellant, NBC-USA Housing, Inc.–Five, d.b.a. Love Zion Manor…