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Taxpayer must own the property and use it for an exempt purpose as of the tax lien date to qualify for an exemption.

Publication: Appraisal Journal
Publication Date: 22-SEP-08 		Format: Online
Delivery: Immediate Online Access
Full Article Title: Taxpayer must own the property and use it for an exempt purpose as of the tax lien date to qualify for an exemption.(Recent Court Decisions)(Brief article)

Article Excerpt
The Supreme Court of Ohio ruled that a church was not entitled to a property tax exemption when it had not owned the property as of January 1, the tax lien date of the relevant tax year.

In November of 2005, Sylvania Church of God (Sylvania) applied for a...



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