BOARD OF PARK COMMRS. v. BOARD

No. 33547.

160 Ohio St. 451 (1954)

BOARD OF PARK COMMISSIONERS OF CITY OF TROY, APPELLANT, v. BOARD OF TAX APPEALS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided January 13, 1954.


Attorney(s) appearing for the Case

Mr. William M. Harrelson, city solicitor, and Messrs. Shipman & Shipman, for appellant.

Mr. C. William O'Neill, attorney general, Mr. W. E. Herron and Mr. Jack H. Bertsch, for appellee Board of Tax Appeals.


LAMNECK, J.

Under Section 2 of Article XII of the Ohio Constitution, the General Assembly may exempt from taxation public property used exclusively for any public purpose.

The General Assembly, under the authority thus granted, enacted Section 5351, General Code (Section 5709.08, Revised Code), which provides, so far as is relevant to this case, that "real or personal property belonging to the state or United States used exclusively for a public purpose...

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