IN RE APPLICATION OF OHAVE SCHOLEM CONGREGATION FOR EXEMPTION

No. 32574.

156 Ohio St. 183 (1951)

IN RE APPLICATION OF OHAVE SCHOLEM CONGREGATION FOR EXEMPTION OF REAL PROPERTY FROM TAXATION.

Supreme Court of Ohio.

Decided November 7, 1951.


Attorney(s) appearing for the Case

Mr. Sol Goodman, for appellant Ohave Scholem Congregation.

Mr. C. William O'Neill, attorney general, and Mr. Robert E. Leach, for appellee Board of Tax Appeals.

Mr. C. Watson Hover, prosecuting attorney, and Mr. Francis Schwegmann, for appellee county auditor.


TAFT, J.

Tax exemption is sought under the provisions of Section 5349, General Code, which reads, so far as material to a consideration of this case:

"* * * houses used exclusively for public worship, the books and furniture therein and the ground attached to such buildings necessary for the proper occupancy, use and enjoyment thereof * * * shall be exempt from taxation * * *."

Admittedly, the premises were entitled to tax exemption under this statute...

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