Case Western Reserve University v. Tracy

In its application for exemption, CWRU claimed that the University West Building and its attached parking garage should be exempted from real property taxation under R.C. 5709.12 and 5709.121. R.C. 5709.12(B), provides:

“Real * * * property belonging to institutions that is used exclusively for charitable purposes, shall be exempt from taxation.”

Thus, under R.C. 5709.12, property belonging to an institution and used exclusively for charitable purposes is exempt from taxation. No challenge has been raised here as to CWRU’s status as an institution within the meaning of R.C. 5709.12. Likewise,…