HUMANIST ASSN. v. BOARD

No. 37667.

174 Ohio St. 545 (1963)

THE AMERICAN HUMANIST ASSOCIATION, INC., APPELLANT, v. BOARD OF TAX APPEALS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 22, 1963.


Attorney(s) appearing for the Case

Messrs. Wright, Harlor, Morris, Arnold & Glander and Mr. Charles B. English, for appellant.

Mr. Mark McElroy and Mr. William B. Saxbe, attorneys general, Mr. John J. Lokos and Mr. Daronne R. Tate, for appellees.


Per Curiam.

This court is of the opinion that the subject property is being used by appellant, a charitable institution, "exclusively for charitable purposes" and by virtue of Section 2 of Article XII of the Constitution and Section 5709.12, Revised Code, is exempt from taxation.

The decision of the Board of Tax Appeals is reversed on authority of American Issue Publishing Co. v. Evatt, Tax Commr...

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