Cincinnati Community Kollel v. Testa

{¶ 1} R.C. 5709.121(A)(2) provides that real property belonging to an educational institution is exempt from taxation if it is made available under the direction or control of the institution for use in furtherance of or incidental to its educational purposes and not with a view to profit. Appellant, Cincinnati Community Kollel, an educational institution for purposes of R.C. 5709.121, sought exemptions for three residential apartment buildings based on the claim that the properties were being used in furtherance of its educational purposes. The tax commissioner denied the exemptions, and the…