Ohio Presbyterian Homes v. Kinney

The issue presented by these appeals is whether the respective appellants have demonstrated their entitlement to exemptions under R.C. 5709.12 by satisfying the requirements necessary to be categorized as a “home for the aged” as set forth in R.C. 5701.13.1 We find that neither tax*93payer complies with the strict requirements of R.C. 5701.13 and, therefore, affirm the respective decisions of the Board of Tax Appeals.

I

In case No. 83-841, we are initially faced with the question of whether appellant, Friendship Village, met the ninety-five percent requirement of R.C. 5701.13(B). Under the…