True Christianity Evangelism v. Zaino

Appellant seeks exemption for a two-story house in Akron. Over a year ago in True Christianity Evangelism v. Tracy (1999), 87 Ohio St.3d 48, 716 N.E.2d 1154, we remanded this matter to the Board of Tax Appeals (“BTA”) to determine whether appellant used the property exclusively for charitable purposes.

The BTA found that the property is neither open to the public nor used in public worship. No one resides in the house. Jeffrey A. Botzko, appellant’s president, is the only person using the property. After remand, the BTA denied the exemption because the property was not being used exclusively…