New Haven Church of Missionary Baptist v. Board of Tax Appeals

The question before the court is whether the decision of the Board of Tax Appeals, refusing the claimed exemption for the apartment area for the years in question, is unreasonable or unlawful.

Appellant strongly urges that the ruling of this court in the case of In re Bond Hill-Roselawn Hebrew School, 151 Ohio St. 70, decided February 16, 1949, is controlling in the instant case. That decision concerned itself with the identical structure involved herein. That same structure in the court’s 1949 decision was allowed an exemption in toto. The apartment unit then, as now, was being occupied by a…