CHURCH v. BOWERS

No. 36756.

172 Ohio St. 103 (1961)

HOLY TRINITY PROTESTANT EPISCOPAL CHURCH OF KENWOOD, APPELLANT, v. BOWERS, TAX COMMR.; BOARD OF TAX APPEALS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided March 29, 1961.


Attorney(s) appearing for the Case

Mr. Richard H. Ward, for appellant.

Mr. Mark McElroy, attorney general, Mr. C. Watson Hover, prosecuting attorney, and Mr. Raymond C. Wetherell, for appellees.


MATTHIAS, J.

In this case we are once again faced with an interpretation of the following provision of Section 5709.07, Revised Code, which is pertinent to the present 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."

The question raised by the present case is whether...

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