Christian Voice of Cent. Ohio v. Testa (Slip Opinion)

{¶ 41} In this appeal, appellant, Christian Voice of Central Ohio, asserts that it established that its real property, which is located in Gahanna and serves primarily as a radio broadcast station, satisfies the “exclusive use” requirement to qualify for tax-exempt status for “[hjouses used exclusively for public worship” under R.C. 5709.07(A)(2).

{¶ 42} The majority frames the issue before us as whether appellant’s broadcast of “adult contemporary Christian” music mystically transforms its radio station into a tax-exempt house of worship. If that framing were proper, we would face a…