Summary
The Ohio Supreme Court affirmed the Board of Tax Appeals’ determination that property used by the Girl Scouts-Great Trail Council, including a membership store, qualified for exemption from real estate taxation under R.C. 5709.12(B). The court held that generating limited revenue does not necessarily establish use with a view to profit, particularly where the store primarily serves the organization’s charitable purposes and does not compete with commercial enterprises. The court concluded that the BTA’s decision was reasonable and lawful.
Holdings
- The store portion of the property was used exclusively for charitable purposes and not with a view to profit because its primary use was to serve the Girl Scouts' charitable function rather than to generate income.
- The Board of Tax Appeals' decision was reasonable and lawful and therefore was affirmed.
Questions Presented
- Whether the portion of the Girl Scouts' property occupied by its membership store was used exclusively for charitable purposes and not with a view to profit under R.C. 5709.12(B) and R.C. 5709.121.
- Whether the Board of Tax Appeals properly affirmed the real-estate-tax exemption despite the store's generation of revenue and limited profit.
Disposition
affirmed
Cases Cited (7)
- Am. Soc. For Metals v. Limbach, 59 Ohio St. 3d 38, 569 N.E.2d 1065 (1991)(followed)
- Howard v. Cuyahoga Cty. Bd. of Revision, 37 Ohio St. 3d 195, 524 N.E.2d 887 (1988)(followed)
- Ameritech Publishing, Inc. v. Wilkins, 111 Ohio St. 3d 114, 855 N.E.2d 440 (2006)(followed)
- Am. Natl. Can Co. v. Tracy, 72 Ohio St. 3d 150, 648 N.E.2d 483 (1995)(followed)
- Bowers v. Akron City Hosp., 16 Ohio St. 2d 94, 243 N.E.2d 95 (1968)(followed)
- True Christianity Evangelism v. Zaino, 91 Ohio St. 3d 117, 742 N.E.2d 638 (2001)(followed)
- Moraine Hts. Baptist Church v. Kinney, 12 Ohio St. 3d 134, 465 N.E.2d 1281 (1984)(followed)
Cited In (0)
No citing cases on record yet.
Court Document
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