Cincinnati Nature Center Ass'n v. Board of Tax Appeals

The issue before this court is whether the decision of the Board of Tax Appéals that the houses owned by the Nature Center and used as residences for its employees are not exempt from tax as property “used exclusively for charitable [or public] purposes” under E. C. 5709.12 and 5709.121 is reasonable and lawful.

E. C. 5709.12 provides, in pertinent part:

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

E. C. 5709.121 defines property “used exclusively for charitable or public purposes,” and not “uséd…