Case Name: The Miami Valley School, Appellee, v. Kinney, Commr., Appellant
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1982-02-03
Citations: 69 Ohio St. 2d 134
Docket Number: No. 81-574
Parties: The Miami Valley School, Appellee, v. Kinney, Commr., Appellant
Judges: Celebrezze, C. J., W. Brown, Sweeney, Locher, Holmes, C. Brown and Krupansky, JJ., concur.
Reporter: Ohio State Reports, Second Series
Volume: 69
Pages: 134–135

Head Matter:
The Miami Valley School, Appellee, v. Kinney, Commr., Appellant
[Cite as Miami Valley School v. Kinney (1982), 69 Ohio St. 2d 134.]
(No. 81-574 —
Decided February 3, 1982.)
Jenks & Myers Co., L.P.A., and Mr. Jacob A. Myers, for appellee.
Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellant.

Opinion:
Per Curiam.
In Denison University v. Bd. of Tax Appeals (1965), 2 Ohio St. 2d 17, at paragraph two of the syllabus, we held: "All buildings connected with such a public college or academy and used with reasonable certainty in furthering or carrying out the necessary objects and purposes of such academy or college, including the president's residence, and not used with a view to profit are exempted from taxation by Section 5709.07, Revised Code. "
Under the facts presented herein, we find that our holding in Denison, supra, applies to allow the exemption.
Accordingly, we affirm the decision of the Board of Tax Appeals.
Decision affirmed.
Celebrezze, C. J., W. Brown, Sweeney, Locher, Holmes, C. Brown and Krupansky, JJ., concur.