DocketNumber: No. L-06-1374.
Citation Numbers: 2008 Ohio 366
Judges: HANDWORK, J.
Filed Date: 1/18/2008
Status: Non-Precedential
Modified Date: 4/18/2021
{¶ 2} "The Board erred in its conclusion that the Old West End Association, Inc. is not using its `Mansion View' property primarily for charitable purposes.
{¶ 3} "The Board erred in its conclusion that historical preservation and thus preservation of the `Mansion View' property is not a charitable purpose.
{¶ 4} "The Board erred in its conclusion that the rental of `Mansion View' solely for the purpose of raising money to preserve the property is not a charitable use.
{¶ 5} "The Board erred in its conclusion that the appeallant [sic] failue [sic] to specifically plead R.C.
{¶ 6} "The Board erred in its conclusion that R.C.
{¶ 7} "The Board erred in its conclusion that R.C.
{¶ 8} The OWEA is a nonprofit organization that was created to improve and maintain the quality of life for those persons residing in the "Old West End," a historic neighborhood located in Toledo, Lucas County, Ohio. In 2000, the OWEA received a mansion, which was named "Mansion View" by the OWEA, as a gift. In order to manage Mansion View, OWEA created a board and developed a mission statement indicating that it sought the restoration and preservation of the mansion, its carriage house, which is currently used for storage, and its grounds. *Page 3
{¶ 9} In order to obtain funds to achieve its mission goals, OWEA leases out the mansion for such events as weddings, receptions, parties, graduations, luncheons, business meetings, and conferences. A sign in front of the mansion reads: "The Mansion View Conference and Special Events Center." OWEA also advertises that Mansion View is available for rent in newspapers and in a brochure. Mansion View also has a part-time events manager. The property was rented 51 times in 2001 and 76 times in 2002. Mansion View is also used by OWEA for its own general meetings, as well as for meetings of its own various boards and committees and committees comprised of members belonging to other organizations.
{¶ 10} In 2001, the OWEA applied for a tax exemption for Mansion View, describing the same as a conference and special events center. The OWEA relied solely on R.C
{¶ 11} On February 1, 2005, William Wilkins, the State of Ohio Tax Commissioner, issued a decision denying the OWEA's application. The Tax Commissioner found that the OWEA is an institution within the meaning of R.C.
{¶ 12} On October 27, 2006, the BTA filed its "Decision and Order" in which it declined to consider any argument made by the OWEA relating to R.C.
{¶ 13} Initially, we find that the OWEA failed to timely raise issues related to R.C.
{¶ 14} "The notice of appeal shall have attached thereto and incorporated therein by reference a true copy of the notice sent by the commissioner or director to the taxpayer, enterprise, or other person of the final determination or redetermination *Page 5 complained of, and shall also specify the errors therein complainedof, but failure to attach a copy of such notice and incorporate it by reference in the notice of appeal does not invalidate the appeal." (Emphasis added.)
{¶ 15} The requirement to specify each error in a notice of appeal to the BTA is mandatory. Satullo v. Wilkins,
{¶ 16} The OWEA's first, second, and third assignments of error are interrelated and shall be considered together. Specifically, in its first assignment of error, the OWEA claims that the BTA erred in finding that the OWEA was not using Mansion View primarily for a charitable purpose, i.e., preservation of the mansion. The OWEA maintains in its second assignment of error that the BTA was in error when it found that preservation of a historical site, specifically, Mansion View, was not a charitable purpose. In its third assignment of error, the OWEA contends that the BTA erred in concluding that the rental of Mansion View for the sole purpose of preserving this property was not a charitable purpose. All three of these assignments address the same issue: the BTA's *Page 6 alleged failure to recognize that the use of Mansion View as a rental property is for a charitable purpose — the preservation of the mansion and its grounds.
{¶ 17} In reviewing a decision of the BTA, this court determines whether that decision was reasonable and lawful. R.C.
{¶ 18} R.C.
{¶ 19} In the present case, the BTA determined that the use and operation of Mansion View:
{¶ 20} "* * * has the earmarks of a commercial venture and, thus, it can be deemed to be in competition with other similar commercial enterprises. Lutheran Book Shop, supra. Further there is no showing that these rental activities were themselves charitable. Hubbard Press v.Tracy (1993),
{¶ 21} Based upon the foregoing, the BTA found that the primary use of Mansion View was not for charitable purposes. We conclude that the BTA's decision is reasonable and lawful and that record on appeal contains reliable and probative support for these determinations. Accordingly, the OWEA's first, second, and third assignments of error are found not well-taken.
{¶ 22} The decision of the BTA is affirmed. The OWEA is ordered to pay the costs of this appeal pursuant to App.R. 24. Judgment for the clerk's expense incurred in *Page 8 preparation of the record, fees allowed by law, and the fee for filing the appeal is awarded to Lucas County.
JUDGMENT AFFIRMED.
A certified copy of this entry shall constitute the mandate pursuant to App.R. 27. See, also, 6th Dist.Loc.App.R. 4.
Handwork, J., Pietrykowski, P.J. and Skow, J., concur.
"(A) Real property and tangible personal property belonging to a charitable or educational institution * * * shall be considered as used exclusively for charitable or public purposes by such institution * * * if it meets one of the following requirements:
"* * *
"(1)(b)(2) It is made available under the direction or control of such institution * * * for use in furtherance of or incidental to its charitable, educational, or public purposes and not with the view to profit." *Page 1