Seven Hills Schools v. Kinney

The issue before us is whether the property in question is entitled to tax-exempt status pursuant to R.C. 5709.07, 5709.12, and 5709.121(A) and (B). For the reasons to follow we affirm the BTA and deny the exemption.

The standard of review in this instance is well-established. Exemption is the exception to the rule and statutes granting exemptions are strictly construed. Our duty is limited to determination of whether the decision of *187the Board of Tax Appeals was unreasonable or unlawful. Ohio Masonic Home v. Bd. of Tax Appeals (1977), 52 Ohio St. 2d 127, 129 [6 O.O.3d 343]; White Cross…