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Article: 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 from:
- Appraisal Journal
- Article date:
- September 22, 2008
CopyrightCOPYRIGHT 2008 The Appraisal Institute. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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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 tax exemption available to houses of public worship for property it used as a church. Sylvania had acquired title to the property on January 26, 2005, and sought the exemption for the 2005 tax year. The tax commissioner, however, denied the exemption because Sylvania did not own the property as of January 1, 2005, the tax lien date of that year.
The board of tax appeals affirmed the denial, holding that ...