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Supreme Court of Ohio - Case No. 2014-0373 Grace Cathedral, Inc. v. Joseph W. Testa, Tax Commissioner of Ohio Expand
 
 
February 24, 2015
02-24-2015
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Description
Is Dormitory for Church Guests Exempt from Property Taxes?

Grace Cathedral, Inc. v. Joseph W. Testa, Tax Commissioner of Ohio, Case no. 2014-0373

Ohio Board of Tax Appeals

ISSUES:

Does a dormitory providing temporary shelter for guests visiting a church qualify as a charitable purpose, which exempts the dormitory from property taxes?

Is a dormitory used to facilitate attendance at live worship services a place of public worship, which is exempt from property taxes?
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Case Information For Case #2014-0373
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Opinion Summary For Case #2014-0373
 
Markers Transcript
 
00:00:50 Brandon Pauley for Grace Cathedral, Inc.
00:17:05 David Ebersole for Joseph Testa, Tax Commissioner of Ohio
00:34:44 Summation: Brandon Pauley for Grace Cathedral, Inc.
There is no transcript for this video.
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