PARK ASSN. v. BOWERS

No. 37384.

173 Ohio St. 358 (1962)

SUNSET MEMORIAL PARK ASSN., APPELLANT, v. BOWERS, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 2, 1962.


Attorney(s) appearing for the Case

Messrs. Roudebush, Adrion, Brown, Corlett & Ulrich, for appellant.

Mr. Mark McElroy, attorney general, Mr. John T. Corrigan, prosecuting attorney, and Mr. Joseph A. Zingales, for appellees.


Per Curiam.

The question of law presented is whether the subject property, used as it is, is exempt from taxation under Sections 1721.01 and 5709.14, Revised Code, as being used exclusively for cemetery or burial purposes and not held with a "view to profit."

From an examination of the record, this court is of the opinion that the building is not being used for flower distribution at a profit or "with a view to profit,"but solely for the more efficient...

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