Atwell v. Board of Park Commrs.
208 N.E.2d 541, 2 Ohio St. 2d 257, 31 Ohio Op. 2d 511, 1965 Ohio LEXIS 542
Opinions
Section 2 of Article XII of the Ohio Constitution provides that the General Assembly shall have “the general power * * * to determine the * * * exemptions” from “taxation.” Section 5709.10, Revised Code, provides that “property belonging to park districts, created pursuant to Section 1545.01, Revised Code, shall be exempt from taxation.” The decision of the Board of Tax Appeals is affirmed on authority of Denison University v. Board of Tax Appeals, 2 Ohio St. 2d 17.
Decision affirmed.
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Atwell v. Board of Park Commrs., 208 N.E.2d 541, 2 Ohio St. 2d 257, 31 Ohio Op. 2d 511, 1965 Ohio LEXIS 542 (Ohio 1965).
208 N.E.2d 541 (Atwell v. Board of Park Commrs.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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