Olmsted Falls Bd. of Edn. v. Tracy

[This opinion has been published in Ohio Official Reports at 77 Ohio St.3d 393.] OLMSTED FALLS BOARD OF EDUCATION, APPELLANT, v. TRACY, TAX COMMR., ET AL., APPELLEES. [Cite as Olmsted Falls Bd. of Edn. v. Tracy,

1997-Ohio-262.] Taxation—Real property—Park owned by fraternal, social organization does not qualify for exemption when property is not used exclusively for charitable purposes. (No. 95-2453—Submitted September 19, 1996—Decided February 5, 1997.) APPEAL from the Board of Tax Appeals, No. 93-P-1381. __________________ {¶ 1} The Donauschwaben German American Cultural Center…