Ohio Supreme Court June 2, 2015, No. 2014-0373 (Grace Cathedral, Inc. v. Testa)

O’Connor, C.J.,

dissenting.

{¶ 33} When reviewing a decision from the Board of Tax Appeals, we must defer to the factual findings of the BTA, strictly construe exemptions from real property taxation, maintain the burden on the taxpayer to establish a clear right to the exemption, and construe the language of any given statute in conformity with controlling precedent.