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Taxation - Part 1

Church Property

Ohio
State:

• In a significant decision, the Supreme Court of Ohio ruled that a three-acre tract of undeveloped land owned by a synagogue and located on its premises was properly exempt from real estate taxes. Ohio law exempts "houses used exclusively for religious worship … and the grounds attached to such buildings necessary for the proper occupancy, use, and enjoyment thereof, and not leased or otherwise used with a view to profit." The synagogue in question owned fourteen acres, eleven of which consisted of the synagogue building, a parking lot, and a landscaped lawn area. The additional three acres were a largely undeveloped "grove of trees." The tax commissioner ruled that the three acres tract was not exempt from real estate taxes since it was "not necessary for the proper occupancy, use and enjoyment of the synagogue." This determination was reversed by the state board of tax appeals, ...

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Posted:
  • March 1, 1988

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