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STATE TEACHERS RETIREMENT BOARD v. KINNEY

No. 81-470.

68 Ohio St. 2d 195 (1981)

STATE TEACHERS RETIREMENT BOARD, APPELLEE, v. KINNEY, COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 30, 1981.

Attorney(s) appearing for the Case

Folkerth, Calhoun, Webster, Mauer & O'Brien, Mr. Jack W. Folkerth and Mr. Jeffrey T. Folkerth, for appellee.

Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellant.

CLIFFORD F. BROWN, J.

Government and public property, in certain circumstances, is exempt from real property taxation, as provided in R. C. 5709.08.1 This court has held that for property to be exempt from taxation under R. C. 5709.08, three conditions must be met. The property must be public property, the use thereof must be for a public purpose, and the property must be used exclusively...

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