Miami Valley School v. Kinney
Ohio Supreme Court
Miami Valley School v. Kinney, 69 Ohio St. 2d 134 (Ohio 1982)
23 Ohio Op. 3d 173
Brown, Celebrezze, Holmes, Krupansky, Locher, Sweeney
Miami Valley School v. Kinney
Opinion of the Court
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
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.
Reference
- Full Case Name
- The Miami Valley School v. Kinney, Commr.
- Cited By
- 2 cases
- Status
- Published