Ohio Masonic Home v. Board of Tax Appeals

Appellant seeks exemption from property taxation primarily under E. 0. 5709.12, which, in pertinent part, provides:

(íReál and tangible personal property belonging to im-stitutions that is used exclusively for charitable purposes shall be exempt from taxation. All property owned and used by a non-profit organization exclusively for a home for the aged, as defined in Section 5701.13 of the Eevised Code, shall also be exempt from taxation.’’ (Emphasis added.)

E. C. 5709.121, effective October 24, 1969, defines the statutory phrase “used exclusively for charitable or public purposes,” as follows:

“B…