Legal Opinion
OCLC Online Computer Library Center, Inc. v. Kinney
Ohio Supreme Court
Decided June 20, 1984No. 83-1713PublishedCited by 20 opinions
1Per curiam
The question presented by this appeal is whether the board’s decision denying OCLC a charitable exemption under R.C. 5709.12 and 5709.121 is reasonable and lawful.
R.C. 5709.12 provides, in pertinent part:
“* * * Real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation. ‡ * * >>
In order to aid in the clarification of the phrase “used exclusively for charitable purposes,” the General Assembly, in 1969, enacted R.C. 5709.121, which states in relevant part:
“Real property and tangible personal property belonging to…
2Cases cited8 opinions
- Cincinnati Nature Center Ass'n v. Board of Tax AppealsOhio Supreme Court · 1976
- Battelle Memorial Institute v. DunnOhio Supreme Court · 1947
- American Handling Equipment Co. v. KosydarOhio Supreme Court · 1975
- Joint Hospital Services, Inc. v. LindleyOhio Supreme Court · 1977
- American Chemical Society v. KinneyOhio Supreme Court · 1982
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3Cited by20 opinions
- First Baptist Church of Milford, Inc. v. WilkinsOhio Supreme Court · 2006
- Northeast Ohio Psychiatric Institute v. LevinOhio Supreme Court · 2009
- Bethesda Healthcare, Inc. v. WilkinsOhio Supreme Court · 2004
- Dialysis Clinic, Inc. v. LevinOhio Supreme Court · 2010
- True Christianity Evangelism v. ZainoOhio Supreme Court · 2001
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