Denison University v. Board of Tax Appeals

Denison bases its claim for tax exemption upon Sections 5709.07 and 5709.12, Revised Code.

Section 5709.07, Revised Code, reads so far as pertinent:

“Public schoolhouses and houses used exclusively for pub-*20lie worship, the books and furniture therein, and the ground attached to such buildings necessary for the proper occupancy, use, and enjoyment thereof, and not leased or otherwise used with a view to profit, public colleges and academies and all buildings connected therewith, and all lands connected with public institutions of learning, not used with a view to profit, shall be exempt from…