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WALLOVER OIL CO. v. BOARD.

No. 72-190.

32 Ohio St. 2d 233 (1972)

WALLOVER OIL CO., APPELLEE, v. OHIO WATER POLLUTION CONTROL BOARD ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided December 15, 1972.

Attorney(s) appearing for the Case

Messrs. Evans, Gentithes & Meermans and Mr. Robert S. Meermans, for appellee.

Mr. William J. Brown, attorney general, Mrs. Maryann B. Gall and Mr. Maynard French Thomson, for appellants.

O'NEILL, C. J.

A statute which purports to grant a tax exemption is strictly construed. An applicant seeking such exemption must affirmatively establish his right thereto. National Tube Co. v. Glander (1952), 157 Ohio St. 407. The court does not indulge in presumptions favoring a tax exemption. Goldman v. Bentley Post (1952), 158 Ohio St. 205, 207. A party seeking...

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