Cogswell Hall, Inc. v. Kinney

The issue before us is whether the property in question “is used exclusively for charitable purposes” pursuant to R.C. 5709.12, so as to be exempt from taxation.1

The case controlling here is Philada Home Fund v. Bd. of Tax Appeals (1966), 5 Ohio St. 2d 135, 34 O.O. 2d 262, 214 N.E. 2d 431, the syllabus of which is as follows:

“Real property owned by a nonprofit charitable corporation the stated purpose of which is to secure and operate resident apartments for aged and needy persons is not exempt from taxation under Section 5709.12, Revised Code, even though it is shown that the rent intended…