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RICKENBACKER PORT AUTH. v. LIMBACH

No. 91-2327.

64 Ohio St.3d 628 (1992)

RICKENBACKER PORT AUTHORITY, APPELLANT, v. LIMBACH, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided September 9, 1992.

Attorney(s) appearing for the Case

Baker & Hostetler, Edward J. Bernert and George H. Boerger, for appellant.

Lee I. Fisher, Attorney General, and James C. Sauer, for appellee Tax Commissioner.

Teaford, Rich, Coffman & Wheeler, Jeffrey A. Rich and Karol L. Cassell, for appellee Groveport Madison Local School District Board of Education.

ALICE ROBIE RESNICK, J.

We hold that, under R.C. 4582.46, port authority property leased for more than one year does not qualify for exemption from real property taxes.

R.C. 4582.46 states:

"The exercise of the powers granted by sections 4582.22 to 4582.59 of the Revised Code will be for the benefit of the people of the state, for the improvement of their health, safety, convenience, and welfare, and for the enhancement of their residential, agricultural...

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