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DAYTON v. RODERER

No. 76-1322.

50 Ohio St. 2d 159 (1977)

CITY OF DAYTON ET AL., APPELLANTS, v. RODERER, AUD., APPELLEE.

Supreme Court of Ohio.

Decided June 8, 1977.

Attorney(s) appearing for the Case

Mr. James W. Drake, city attorney, and Mr. Edward M. Taylor, Jr., for appellant city of Dayton.

Messrs. Smith & Schnacke, Mr. Ford W. Ekey, Mr. Paul E. Lacouture and Mr. Joseph M. Rigot, for appellant Delta Airlines, Inc.

Mr. Lee C. Falke, prosecuting attorney, for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for Board of Tax Appeals.

Per Curiam.

The appellants contend that the subject property is exempt under two provisions of the Revised Code: Section 5709.08 and Section 5709.121.

R. C. 5709.08, formerly G. C. 5351, provides in pertinent part that:

"Real or personal property belonging to the state or United States used exclusively for a public purpose, and public property used exclusively for a public purpose, shall be exempt from taxation. * * *"

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