Summit United Methodist Church v. Kinney

Appellant contends that the subject property qualifies for a tax exemption under R.C. 5709.07 or, alternatively, under R.C. 5709.12.

R.C. 5709.07 states in pertinent part:

“* * * [Hjouses used exclusively for public worship, * * * and not leased or otherwise used with a view to profit, * * * shall be exempt from taxation. * *

The language exempts from taxation houses used exclusively for public worship and not leased or otherwise used with a view to profit. The “used exclusively” language was construed in Bishop v. Kinney (1982), 2 Ohio St. 3d 52. The primary use test, which allowed an exemption…