Grace Cathedral, Inc. v. Testa

{¶ 33} When reviewing a decision from the Board of Tax Appeals, we must defer to the factual findings of the BTA, strictly construe exemptions from real property taxation, maintain the burden on the taxpayer to establish a clear right to the exemption, and construe the language of any given statute in conformity with controlling precedent. The majority has failed to meet any of these basic obligations in reaching its conclusion that the dormitory building owned by Grace Cathedral, Inc., qualifies for a tax exemption.

{¶ 34} The dormitory at issue in this case is essentially a free hotel. It…