TRUSTEES v. BOARD

No. 33334.

159 Ohio St. 517 (1953)

TRUSTEES OF THE CHURCH OF GOD OF CLEVELAND, APPELLANT, v. BOARD OF TAX APPEALS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 27, 1953.


Attorney(s) appearing for the Case

Mr. Edward L. Sepessy, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Hugh A. Sherer and Mr. E. H. Krueger, Jr., for appellee Board of Tax Appeals.


HART, J.

The questions presented are whether the church property is used exclusively for public worship within the contemplation of Section 5349, General Code, and if not, whether under the provisions of Section 5560, General Code, that portion of the property used for public worship and religious purposes is exempt from taxation.

Section 5349, General Code, under which exemption of the entire property is claimed, provides as follows:

"Public school...

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