Cincinnati Community Kollel v. Levin

{¶ 1} R.C. 5709.121 provides a tax exemption to certain property owned by charitable or educational institutions. The issue in this appeal is whether a Jewish organization that provides classes and research facilities to several resident scholars, and also offers classes to the Jewish community in Cincinnati, is a “charitable or educational institution” under that statutory provision. We conclude that it is, and we therefore reverse the contrary decision of the Board of Tax Appeals.

Factual and Procedural Background

{¶ 2} Appellant Cincinnati Community Kollel' — -an Ohio nonprofit corporation—…