CARNEY v. STATE

No. 33067.

158 Ohio St. 348 (1952)

CARNEY, AUD., ET AL., APPELLANTS, v. THE STATE OF OHIO ET AL., APPELLEES.

Supreme Court of Ohio.

Decided December 10, 1952.


Attorney(s) appearing for the Case

Mr. Frank T. Cullitan, prosecuting attorney, Mr. Saul S. Danaceau and Mr. Sheldon D. Clark, for appellants.

Mr. C. William O'Neill, attorney general, Mr. Thomas R. Lloyd and Mr. J. Ralston Werum, for appellees.


Per Curiam.

The question presented is whether the Board of Tax Appeals has jurisdiction to exempt from taxation a state-owned parcel of real property and to remit taxes and penalties which accrued on such parcel during state ownership, even though special assessments levied on the property by a municipality and a county remain unpaid, which special assessments the board admits it has no authority to remit.

This question must be answered in the negative...

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