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YOUTH LEAGUE v. BOARD

No. 36808.

172 Ohio St. 156 (1961)

COLUMBUS YOUTH LEAGUE, APPELLANT, v. COUNTY BOARD OF REVISION, APPELLEE.

Supreme Court of Ohio.

Decided April 19, 1961.

Attorney(s) appearing for the Case

Mr. Robert L. Barton, for appellant.

Mr. Earl W. Allison, prosecuting attorney, and Mr. Ralph H. Heller, for appellee.

Per Curiam.

The Board of Tax Appeals found from the record before it, in which finding we concur, that the Columbus Youth League and the Columbus Youth Foundation were and are charitable institutions within the purview of Section 5709.12, Revised Code. The sole remaining question is whether the Jet Stadium property owned by the Columbus Youth League was "used exclusively for charitable purposes" so as to be exempt from taxation under that section.

The...

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