CLEVELAND v. BD. OF T. A.

No. 31802.

153 Ohio St. 97 (1950)

CITY OF CLEVELAND, APPELLANT, v. BOARD OF TAX APPEALS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided March 1, 1950.


Attorney(s) appearing for the Case

Mr. Lee C. Howley, director of law, Mr. Robert M. Morgan, Mr. Joseph F. Smith and Mr. Ernest J. Halambeck, for appellant.

Mr. Herbert S. Duffy, attorney general, and Mr. W. II. Annat, for appellee Board of Tax Appeals.


MATTHIAS, J.

Was the decision of the board, in denying, in part, the city's application for exemption of these parcels and in dismissing the city's complaint against the restoration of the parcels to the tax duplicate, unreasonable or unlawful?

As stated by the city, this case as presented to this court primarily concerns the power of the General Assembly under Section 2 of Article XII of the Constitution to authorize the exemption from taxation of these parcels...

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