City of Cleveland v. Carney
This text of 168 Ohio St. (N.S.) 305 (City of Cleveland v. Carney) 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.
Opinions
This four-acre tract of land, although a portion of the airport property owned by the city of Cleveland and an airport facility, was used primarily for off-street parking. As such it was not exempt from taxation. In re Application for Exemption of Real Property from Taxation, 167 Ohio St., 256, 147 N. E. (2d), 625.
As the taxes, penalties and interest for the year 1955 and January of 1956 have not been paid, the application for tax exemption for the year 1957 was properly dismissed by the Board of Tax Appeals under authority of Section 5713.08, Revised Code.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
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168 Ohio St. (N.S.) 305, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-cleveland-v-carney-ohio-1958.