American Humanist Ass'n v. Board of Tax Appeals

Ohio Supreme Court

American Humanist Ass'n v. Board of Tax Appeals

174 Ohio St. (N.S.) 545

CourtOhio Supreme Court

DecidedMay 22, 1963

DocketNo. 37667

StatusPublished

This text of 174 Ohio St. (N.S.) 545 (American Humanist Ass'n v. Board of Tax Appeals) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

American Humanist Ass'n v. Board of Tax Appeals, 174 Ohio St. (N.S.) 545 (Ohio 1963).

Pincite

Opinion

Per Curiam.

This court is of the opinion that the subject property is being used by appellant, a charitable institution, “exclusively for charitable purposes” and by virtue of Section [547]*5472 of Article XII of the Constitution and Section 5709.12, Revised Code, is exempt from taxation.

The decision of the Board of Tax Appeals is reversed on authority of American Issue Publishing Co. v. Evatt, Tax Commr., 137 Ohio St., 264, and Hubbard Press v. Glander, Tax Commr., 156 Ohio St., 170.

Decision reversed.

Taft, C. J., Matthias, O’Neill, Griffith and Gibson, JJ., concur. Zimmerman and Herbert, JJ., dissent.

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