Christian Benevolent Ass'n of Greater Cincinnati, Inc. v. Limbach

Francis E. Sweeney, Sr., J.,

dissenting. I respectfully dissent from the majority’s finding that the prospective use rule does not apply to exempt charitable use property from taxation where the property is acquired and prepared for use as a home for the aged. R.C. 5709.12(B) provides an exemption from property tax for certain property used for charitable purposes, including “homes for the aged,” as defined in R.C. 5701.13. The language of R.C. 5701.13(A), which is set forth by the majority,, defines a “home for the aged” as a place of residence for aged and infirm persons that is licensed by…