IN RE EXEMPTION FROM TAXATION

No. 36902.

172 Ohio St. 473 (1961)

IN RE APPLICATION FOR EXEMPTION FROM TAXATION AND APPLICATION FOR REMISSION OF TAXES AND PENALTIES BY VILLAGE OF WAITE HILL: VILLAGE OF WAITE HILL, APPELLANT, v. BOARD OF TAX APPEALS, APPELLEE.

Supreme Court of Ohio.

Decided December 6, 1961.


Attorney(s) appearing for the Case

Mr. Wayne E. Davis, for appellant.

Mr. Mark McElroy, attorney general, and Mr. John J. Lokos, for appellee.


Per Curiam.

The question presented is whether the Board of Tax Appeals has jurisdiction over such applications filed by the village after it has divested itself of legal title to the property.

This question must be answered in the negative. There is nothing in the record to indicate that, after selling the property, the village had any interest therein or was obligated to pay taxes thereon. It may not,...

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