Ohio Supreme Court, 1982

Miami Valley School v. Kinney

Ohio Supreme Court · Decided February 3, 1982 · Brown, Celebrezze, Holmes, Krupansky, Locher, Sweeney

69 Ohio St. 2d 134; 23 Ohio Op. 3d 173

Cases that cite this one

2 later published cases cite this decision.

Board of Trustees v. Kinney (Ohio 1983)
Round Lake Christian Assembly, Inc. v. Commissioner of Tax Equalization (Ohio Ct. App. 1982)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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 *135academy 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.