Opinion

Miami Valley School v. Kinney

  • 69 Ohio St. 2d 134
  • 23 Ohio Op. 3d 173
Court
Ohio Supreme Court
Filed
Feb 3, 1982
Status
Published
On the bench
Brown, Celebrezze, Holmes, Krupansky, Locher, Sweeney
Cited by
2 cases
Authority
More cited than 51.3%

The opinion

Per Curiam.

In Denison University v. Bd. of Tax Appeals (1965), 2 Ohio St. 2d 17 , at paragraph two of the syllabus, we held: “All buildings connected with such a public college or academy and used with reasonable certainty in furthering or carrying out the necessary objects and purposes of such *135 academy or college, including the president’s residence, * * * and not used with a view to profit are exempted from taxation by Section 5709.07, Revised Code. * * * ”

Under the facts presented herein, we find that our holding in Denison, supra, applies to allow the exemption.

Accordingly, we affirm the decision of the Board of Tax Appeals.

Decision affirmed.

Celebrezze, C. J., W. Brown, Sweeney, Locher, Holmes, C. Brown and Krupansky, JJ., concur.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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