S.E.M. Villa II, Inc. v. Kinney

The issue in this case is whether appellant provides such services that it falls within the definition of a “home for the aged” contained in R. C. 5701.13.1

*69Appellant contends that the evidence in the record supports a determination that it is in compliance with the requirements of R. C. 5701.13. We find that it does not.

In Toledo Retirement Living v. Board of Tax Appeals (1971), .27 Ohio St. 2d 255, this same issue was decided. This court there held that the old age home in question did not meet the requirements of R. C. 5701.13, and affirmed the decision of the board denying an exemption…