Moraine Heights Baptist Church v. Kinney

The issue before this court is whether appellant’s entire church camp qualifies for a tax exemption within the purview of R.C. 5709.07.

R.C. 5709.07 provides, in pertinent part:

“* * * [H]ouses used exclusively for public worship, the books and furniture therein, and the ground attached to such buildings necessary for the proper occupancy, use, and enjoyment thereof, and not leased or otherwise used with a view to profit, * * * shall be exempt from taxation.”

The phrase “used exclusively for public worship” has been construed by this court to be equivalent to “primary use.” Accordingly, an…