Christian Voice of Central Ohio v. Joseph W. Testa, Tax Commissioner of Ohio, et al., Case no. 2014-1626

Ohio Board of Tax Appeals

ISSUES:

-Did the BTA violate the doctrine of collateral estoppel when it ruled that the Christian Voice of Central Ohio's (CVCO) Gahanna location no longer qualified for the public worship property tax exemption?

-Does CVCO's use of its property located in Gahanna satisfy the "exclusive use" requirement to qualify for tax exempt status under R.C. 5709.07(A)(2)?

-Is the BTA's decision to completely deny CVCO's property tax exemption unreasonable and unlawful because R.C. 5713.04 permits real property to be split into exempt and non-exempt parts?