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Results:1-6 of 6

Tax exemption available on school property used for non-school purposes
  • Bricker & Eckler LLP
  • USA
  • February 1 2016

On December 30, 2015, the Ohio Supreme Court held that all property owned by a public board of education is exempt from taxation, regardless of


Church recreation property declared exempt
  • Bricker & Eckler LLP
  • USA
  • February 15 2011

On February 10, 2011, the Supreme Court of Ohio decided The Chapel v. Testa case wherein it held that, just like any other institution, a church may achieve property-tax exemption for real property that it owns and holds open to the public for recreational purposes.


Supreme Court of Ohio: sales tax that applies to satellite TV but not cable TV is constitutional
  • Bricker & Eckler LLP
  • USA
  • December 29 2010

On December 27, 2010, the Supreme Court of Ohio held that the Commerce Clause does not prohibit Ohio from taxing sales of satellite television broadcasting services, even though Ohio does not impose the same sales tax on cable broadcasting services.


Supreme Court of Ohio: clinic that does not provide free charitable care cannot receive property tax exemption; however, no threshold amount or percentage of free care is required
  • Bricker & Eckler LLP
  • USA
  • November 8 2010

On October 26, 2010, the Supreme Court of Ohio affirmed the decision of the Board of Tax Appeals ("BTA") to deny a property tax exemption application that a non-profit organization filed as to one of the dialysis clinics ("the Clinic") that it operated.


Supreme Court of Ohio holds that private property leased to school with a view to profit may not receive exemption from real property taxation
  • Bricker & Eckler LLP
  • USA
  • November 1 2010

On October 12, 2010, the Supreme Court of Ohio held that property that a for-profit partnership owned and leased to a school could not receive property tax exemption.


The Ohio Supreme Court holds that auditor’s reappraisal of property trumps “carry-over effect” of multi-year property tax appeals
  • Bricker & Eckler LLP
  • USA
  • October 27 2010

On September 28, 2010, the Supreme Court of Ohio held that a county auditor's sexennial reappraisal of a property's value "cuts off" the "carry-over effect" of a pending appeal.