Ohio Supreme Court: Church Gets No Exemption For Property Acquired Mid-Year

In Sylvania Church of God v. Levin, (OH Sup. Ct., May 28, 2008), the Ohio Supreme Court held that a church could not obtain a tax exemption for property it acquired mid-year. An exemption is available for the year only if the property is owned by the applicant and used for an exempt purpose on January 1 of the year in question. It is not enough that the property is used for an exempt purpose before the application is filed later in the year.