Opinion
No. 81-574
Decided February 3, 1982.
Taxation — Exemptions — R.C. 5709.07 — Private college preparatory school — Headmaster's residence.
APPEAL from the Board of Tax Appeals.
Appellee, The Miami Valley School, is a private school for grades kindergarten through 12, chartered by the state of Ohio as a college preparatory school. There are four buildings located on the school premises, one of which is used as a residence for the school headmaster and his family. The headmaster is the school's chief administrator and has an office in another school building. Appellee does not employ security personnel during the hours the school is closed and the headmaster is available to open the school when necessary on weekends or after school hours. Guests of the school are entertained at the headmaster's home and certain school meetings and alumni gatherings are held there.
Appellee was granted a tax exemption for this property in 1976. In 1979, appellant, Commissioner of Tax Equalization, denied the tax exemption as to the headmaster's residence and ordered the property restored to the tax list. The Board of Tax Appeals reversed and allowed the exemption under R.C. 5709.07.
The cause is now before this court upon an appeal as of right.
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.
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.