Ohio Supreme Court, 1982

Summit United Methodist Church v. Kinney

Ohio Supreme Court · Decided December 22, 1982 · Brown, Celebrezze, Eighth, Holmes, Krupansky, Locher, Parrino, Sweeney

2 Ohio St. 3d 72; 442 N.E.2d 1298; 2 Ohio B. 628; 1982 Ohio LEXIS 762

Cases that cite this one

9 later published cases cite this decision.

True Christianity Evangelism v. Zaino (Ohio 2001)
True Christianity Evangelism v. Zaino (Ohio 2001)
First Baptist Church of Milford, Inc. v. Wilkins (Ohio 2006)
Rickenbacker Port Authority v. Limbach (Ohio 1992)
Grandview Hospital v. Zaino, Unpublished Decision (6-28-2002) (Ohio Ct. App. 2002)
Mount Calvary Evangelical Lutheran Church v. Kinney (Ohio Ct. App. 1984)
Beth Hamidrosh Hagodol Ohave Emuna Anshe Grodna v. Kinney (Ohio Ct. App. 1984)
PBI Industries, Inc. v. Lindley (Ohio 1983)
Summit United Methodist Church v. Kinney (Ohio 1983)

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.

Appellant claims entitlement to tax exemption under R.C. 5709.12 and 5709.121. R.C. 5709.12 exempts from taxation real property “used exclusively for charitable purposes.” That phrase is defined in R.C. 5709.121, which provides, in part:

“Real property and tangible personal property belonging to a charitable * * * institution * * * shall be considered as used exclusively for charitable or public purposes by such institution * * * if it is either:

“(A) Used by such institution * * * or by one or more other such institutions, the state, or political subdivisions under a lease, sublease, or other contractual arrangement:

* *

“(2) For other charitable, educational, or public purposes; * * *”

In order for property to qualify for exemption under R.C. 5709.121, it must belong to a charitable institution. Cincinnati Nature Center v. Bd. of Tax Appeals (1976), 48 Ohio St. 2d 122, 125 [2 O.O.3d 275]; Episcopal Parish v. Kinney (1979), 58 Ohio St. 2d 199, 201 [12 O.O.3d 197]; Operation Evangelize v. Kinney (1982), 69 Ohio St. 2d 346 [23 O.O.3d 315].

By this appeal, appellant contests the Board of Tax Appeals’ factual determination that it was not a charitable institution within the purview of R.C. 5709.121.

“In reviewing decisions of the board, this court has repeatedly stated that it is not a trier of fact de novo, but that it is confined to its statutorily delineated duties (R.C. 5717.04) of determining whether the board’s decision is ‘reasonable and lawful.’ Citizens Financial Corp. v. Porterfield (1971), 25 Ohio St. 2d 53 [54 O.O.2d 191]; Buckeye Power v. Kosydar (1973), 35 Ohio St. 2d 137 [64 O.O.2d 82]; Cardinal Federal S. & L. Assn. v. Bd. of Revision (1975), 44 Ohio St. 2d 13 [73 O.O.2d 83]; Conalco v. Bd. of Revision (1978), 54 Ohio St. 2d 330 [8 O.O.3d 323]; Alcoa v. Kosydar (1978), 54 Ohio St. 2d 477 [8 O.O.3d 459].” Episcopal Parish v. Kinney, supra, at 201.

With this standard of review in mind, we find sufficient evidence in the record to support the board’s finding that appellant was primarily a religious institution, and therefore not entitled to tax exemption under R.C. 5709.12 and 5709.121.

*74The decision of the Board of Tax Appeals, being neither unreasonable nor unlawful, is hereby affirmed.

Decision affirmed.

Celebrezze, C.J., W. Brown, Parrino, Locher, Holmes, C. Brown and Krupansky, JJ., concur. Parrino, J., of the Eighth Appellate District, sitting for Sweeney, J.

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