Welfare Federation v. Peck

Ohio Supreme Court

Welfare Federation v. Peck

160 Ohio St. (N.S.) 509

CourtOhio Supreme Court

DecidedJanuary 27, 1954

DocketNo. 33562

StatusPublished

This text of 160 Ohio St. (N.S.) 509 (Welfare Federation v. Peck) 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

Welfare Federation v. Peck, 160 Ohio St. (N.S.) 509 (Ohio 1954).

Pincite

Opinion

Per Curiam.

The question presented is whether, for purposes of taxation, a split listing of the building having a single ownership may be effected by a horizontal plane separating the first and second floors from those above.

Under authority of Section 5560, General Code, providing for split listing, for tax exemption, of a single •parcel of real estate having a single ownership, and the construction given that section in the case of [511]*511Trustees of The Church of God of Cleveland v. Board of Tax Appeals, 159 Ohio St., 517, 112 N. E. (2d), 633, there may be a split listing as requested by applicant.

The decision of the Board of Tax Appeals, being unlawful, is reversed, and the cause is remanded for further proceedings according to law.

Decision reversed.

Middleton, Taft, Hart, Stewart and Lamneck, JJ., concur.

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