First Baptist Church of Milford, Inc. v. Wilkins

{¶ 1} Appellant, First Baptist Church of Milford, Inc. (“First Baptist”), is a nonprofit corporation that owns a 67-acre tract of land in Clermont County. A church building, a school, and a print shop are located on the tract. The print shop, the addition attached to it, and the land they occupy are the subject of an application for real property tax exemption filed by First Baptist for tax year 2000 on the basis that they are used exclusively for charitable purposes.

{¶ 2} The print shop is not used by First Baptist. The print shop and its office are used by a separate nonprofit corporation,…