459 N.E.2d 500 OHIO PRESBYTERIAN HOMES, APPELLANT, v. KINNEY, COMMISSIONER, APPELLEE. FRIENDSHIP VILLAGE OF COLUMBUS, OHIO, INC., APPELLANT, v. KINNEY, COMMISSIONER, APPELLEE. Nos. 83-377 and 83-841Supreme Court of Ohio. Decided February 1, 1984. Taxation — Nursing homes — “Homes for the aged” exemption — R.C. 5709.12 — Strict requirements of R.C. 5701.13 not satisfied, when. […]
