West Side Deutscher Frauen Verein v. Tracy

The issue for our consideration is whether appellant’s building addition which was not licensed by ODH until July 1992 qualifies for a tax exemption under R.C. 5709.12(B) for tax years 1991 and 1992. For the reasons that follow, we find that the decision of the BTA upholding the determination of the Tax Commissioner that appellant’s facility addition and attached land were not entitled to the claimed exemption is neither unlawful nor unreasonable and, accordingly, we affirm the decision of the BTA.

R.C. 5709.12(B) provides, in part:

“All property owned and used by a nonprofit organization…