Opinion
No. 81-670
Decided February 24, 1982.
Taxation — Real property — Exemptions — Charitable institutions — Board of Tax Appeals upheld, when.
APPEAL from the Board of Tax Appeals.
Appellant, Operation Evangelize-Youth Mission, Inc., is a non-profit Ohio corporation organized for the purposes of conducting and carrying on a Christian Evangelistic service. Appellant's income is derived from donations and its activities are mainly the preparation and distribution of religious literature and recordings.
Appellant seeks a tax exemption for two parcels of land containing four buildings. These buildings house a printing facility, a recording studio for cassette and radio programs, administrative offices, and three apartments for employees.
At times, worship services are conducted in the employees' apartments. Appellant also conducts an extension course for Kentucky Christian College on the premises. Occasionally, appellant will provide meals or will arrange a night's lodging at a local motel for transients who come to its premises.
The Commissioner of Tax Equalization denied the exemption and the Board of Tax Appeals affirmed. The cause is now before this court upon an appeal as of right.
Messrs. Kaiser Hall, Mr. J. Stewart Kaiser and Mr. John E. Hall, for appellant.
Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellee.
R.C. 5709.12 exempts from taxation real property "used exclusively for charitable purposes." That phrase is defined in R.C. 5709.121 and requires that in order for property to qualify for exemption it must "* * * be under the direction or control of a charitable institution * * *." Cincinnati Nature Center v. Bd. of Tax Appeals (1976), 48 Ohio St.2d 122, 125.
The Board of Tax Appeals found that appellant was not a "charitable institution" within the purview of R.C. 5709.12 and 5709.121 and denied the exemption. Essentially, appellant urges this court to overrule the board's factual determination.
Appellant challenges the board's decision denying exemption under R.C. 5709.07 in the same manner. R.C. 5709.07 exempts from taxation "* * * houses used exclusively for public worship * * *."
"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; Buckeye Power v. Kosydar (1973), 35 Ohio St.2d 135; Cardinal Federal S. L. Assn. v. Bd. of Revision (1975) 44 Ohio St.2d 13; Conalco v. Bd. of Revision (1978), 54 Ohio St.2d 330; Alcoa v. Kosydar (1978), 54 Ohio St.2d 477." Episcopal Parish v. Kinney (1979), 58 Ohio St.2d 199, 201.
The decision of the board being neither unreasonable nor unlawful is hereby affirmed.
Decision affirmed.
CELEBREZZE, C.J., W. BROWN, SWEENEY, LOCHER, PATTON, C. BROWN and KRUPANSKY, JJ., concur.
PATTON, J., of the Eighth Appellate District, sitting for HOLMES, J.