Operation Evangelize-Youth Mission, Inc. v. Kinney

R. C. 5709.12 exempts from taxation real property “used exclusively for charitable purposes.” That phrase is defined in R. C. 5709.121 and requires that in order for property to qualify for exemption it must “ * * * be under the direction or control of a charitable institution * * Cin*347cinnati Nature Center v. Bd. of Tax Appeals (1976), 48 Ohio St. 2d 122, 125.

The Board of Tax Appeals found that appellant was not a “charitable institution” within the purview of R. C. 5709.12 and 5709.121 and denied the exemption. Essentially, appellant urges this court to overrule the board’s factual…