# Miami Valley School v. Kinney

> Ohio Supreme Court · February 3, 1982 · 69 Ohio St. 2d 134

URL: https://www.frixlaw.com/law-library/cases/6757457

## Case

- **Full name:** The Miami Valley School v. Kinney, Commr.
- **Court:** Ohio Supreme Court
- **Decided:** February 3, 1982
- **Citations:** 69 Ohio St. 2d 134; 23 Ohio Op. 3d 173
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Brown, Celebrezze, Holmes, Krupansky, Locher, Sweeney
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6757457

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6757457. Public record. Not legal advice.