Case Western Reserve University v. Wilkins

{¶ 1} Appellant, Case Western Reserve University (“CWRU”), has filed an application requesting a real-property tax exemption for a residential facility it owns .known as Magnolia House (“House”). In 1997, CWRU entered into a memorandum of agreement (“Agreement”) with the Zeta Pi Chapter of Alpha Phi Fraternity House Corporation (“House Corporation”) for use of the House by the House Corporation for a term of ten years, with a renewal option. The preamble to the Agreement contained the following clauses:

{¶ 2} “Whereas the university currently provides exclusive use of the house * * * to [House…