American Chemical Society v. Kinney

In my estimation, the majority opinion licenses charitable institutions to purchase excess acreage, hold it tax free as it appreciates in value, and then sell it for a profit simply because their employees find *173grassy fields more pleasing to look at than developed land. Since this result places a grossly unjust burden on the taxpayers of Ohio by requiring them to underwrite the lost revenue without receiving any charitable benefit, I must respectfully dissent.

This court must always remain cognizant of its limited scope of review concerning decisions of the Board of Tax Appeals. The function…