Columbus Youth League v. County Board of Revision

The Board of Tax Appeals found from the record before it, in which finding we concur, that the Columbus Youth League and the Columbus Youth Foundation were and are charitable institutions within the purview of Section 5709.12, Revised Code. The sole remaining question is whether the Jet Stadium property owned by the Columbus Youth League was “used exclusively for charitable purposes” so as to be exempt from taxation under that section.

The efforts of those who have labored long to keep professional baseball in Columbus and at the same time to provide a needed service to the youth of Columbus…