Meat Canning Property Owner Denied Ohio Charitable Tax Exemption

A property owner was found ineligible for a charitable tax exemption on Friday because his meat-canning operation for international relief was owned by an individual, not an institution.

Ben Miller doesn’t qualify under state law for the property tax exemption since the statute specifies only an “institution” qualifies, which the Ohio Board of Tax Appeals has determined can’t be an individual person.

• Miller argued that a lease with members of a church relief organization shows that the property wasn’t owned an individual person, but a lease doesn’t convey ownership, the opinion said
• A property record indicated he was the sole ...