Warman v. Tracy

[This opinion has been published in Ohio Official Reports at 72 Ohio St.3d 217.] WARMAN, AUDITOR, APPELLANT, v. TRACY, TAX COMMR.; MERCY MEMORIAL HOSPITAL, APPELLEE. [Cite as Warman v. Tracy,

1995-Ohio-45.] Taxation—Real property—Residence owned by nonprofit charitable hospital and occupied rent free by nonsalaried nuns employed by hospital—Residence exempt from taxation, when—R.C. 5709.121, applied. (No. 94-484—Submitted December 9, 1994—Decided May 17, 1995.) APPEAL from the Board of Tax Appeals, No. 91-B-1272. __________________ {¶ 1} Appellee Mercy Memorial Hospital ("Mercy Memorial") is a…