Breeze, Inc. v. Testa (Slip Opinion)

*356 {¶ 1} This is an appeal from a decision of the Board of Tax Appeals that denied a tax exemption for real property leased to a community school. Relevant to this appeal are the public-schoolhouse exemption found in former R.C. 5709.07(A)(1), 2005 Am.Sub.H.B. No. 66, 151 Ohio Laws, Part II, 2868, and Part III, 4397, and the charitable-or-public-use exemption in R.C. 5709.12. Under both statutes, no exemption is available if the property is leased with a "view to profit." Former R.C. 5709.07(A)(1) ; R.C. 5709.121(A)(2) (defining the scope of R.C. 5709.12 ). The Board of Tax Appeals *1205 ("BTA")…