Galvin v. Masonic Toledo Trust

0 ’Neill, C. J.

Appellees sought exemption from property taxation primarily under R.. C. 5709.12, which, in pertinent part, provides:

“ * * * Real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation. # *

To aid in construing this language, the General Assembly enacted R. C. 5709.121, which provides:

“Real property and tangible personal property belonging to a charitable or educational institution * * * shall be considered as used exclusively for charitable or public purposes by such institution * * * if it is…