American Chemical Society v. Kinney

The primary issue is whether the decision of the BTA is reasonable and lawful. In deciding this issue we must determine, are the parcels in question (approximately 30 acres of land) owned by appellant being used “in furtherance of or incidental to” the charter provisions, viz., its charitable purposes within the purview of R. C. 5709.12 and 5709.121.

R. C. 5709.12 provides, in pertinent part:

“ * * * Real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation. * * * ”

In 1969 the General Assembly adopted R. C.…