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CITY OF CLEVELAND v. PERK

No. 71-456.

29 Ohio St. 2d 161 (1972)

CITY OF CLEVELAND, APPELLANT, v. PERK, APPELLEE.

Supreme Court of Ohio.

Decided March 8, 1972.

Attorney(s) appearing for the Case

Mr. Clarence L. James, Jr., director of law, and Mr. Paul Mancino, Jr., for appellant.

Mr. John T. Corrigan, prosecuting attorney, and Mr. Thomas P. Cyrus, for appellee.

SCHNEIDER, J.

The city of Cleveland applied to the Board of Tax Appeals to have exempted from taxation certain designated areas in the terminal building of the Hopkins International Airport used for a lounge bar, drugstore, newsstand, barbershop, gift shop, and insurance counters, and designated areas in both the terminal and the adjacent grounds used for car rentals and a parking lot.1 The board denied exemption.

Cleveland owns...

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