Faith Fellowship Ministries, Inc. v. Limbach

Appellant presents five propositions of law, two of which will be disposed of as one. For the reasons which follow, the decision of the BTA is affirmed in part and reversed in part.

I

By its first proposition of law, appellant urges this court to liberally apply the exemption provided in R.C. 5709.07.

As the appellees argue, such an application would be inconsistent with the well-established rule that “[exemption is the exception to the rule, and statutes granting exemptions are strictly construed.” White Cross Hospital Assn. v. Bd. of Tax Appeals (1974), 38 Ohio St. 2d 199, 201, 67 O.O. 2d 224,…