MONTGOMERY COUNTY PARK DISTRICT v. KINNEY

No. 79-793.

61 Ohio St. 2d 88 (1980)

MONTGOMERY COUNTY PARK DISTRICT, APPELLEE, v. KINNEY, COMMR. OF TAX EQUALIZATION, APPELLANT.

Supreme Court of Ohio.

Decided January 23, 1980.


Attorney(s) appearing for the Case

Messrs. Smith & Schnacke, Mr. Paul E. Lacouture and Mr. Joseph M. Rigot, for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant.


WILLIAM B. BROWN, J.

The issue presented in this cause is whether park district property must be used exclusively for public purposes for it to be extended a property tax exemption under R. C. 5709.10.

In relevant part, R. C. 5709.10 provides:

"* * *[P]roperty belonging to park districts, created pursuant to section 1545.01 of the Revised Code, shall be exempt from taxation."

The commissioner bases his appeal solely on the contention that R...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases