Philada Home Fund v. Board of Tax Appeals

The question before the court is whether the decision of the Board of Tax Appeals refusing the claimed exemption is unreasonable or unlawful for the year in question.

The charitable purpose of the nonprofit corporation which owns this housing and holds it for rent only to aged and needy persons at or below cost may be admitted, but the exemption is claimed under Section 5709.12, Revised Code, which extends exemption only to property “that is used exclusively for charitable purposes.” The only use of this property is for private residential housing. A long line of Ohio cases hold that property…