64 N.E.2d 678 | Ohio | 1946
Section 5353, General Code (110 Ohio Laws, 77), provides:
"Lands, houses and other buildings belonging to a county, township, city or village, used exclusively for the accommodation or support of the poor, or leased to the state or any political subdivision thereof for public purposes, and property belonging to institutions used exclusively for charitable purposes, shall be exempt from taxation."
The facts disclosed by the records in these cases render the case of Incorporated Trustees of Gospel Worker Society v.Evatt, Tax Commr.,
The syllabus in that case is as follows:
"1. Property belonging to a charitable institution may not be exempted from taxation unless it is used exclusively for charitable purposes.
"2. Under Section
In numerous other cases this court has held that exemption from taxation may not be granted where real or personal property of a charitable institution is applied toward producing income which is used exclusively for charitable purposes. See Benjamin Rose Institute *202
v. Myers, Treas.,
The Board of Tax Appeals also denied the exemption authorized by Section 5351, General Code, and counsel for appellants do not challenge such determination in this court.
The decisions of the Board of Tax Appeals are reasonable and lawful and are affirmed.
Decisions affirmed.
WEYGANDT, C.J., ZIMMERMAN, BELL, WILLIAMS, TURNER, MATTHIAS and HART, JJ., concur. *203