Case ID: ohio-st_174/html/0545-02.html
Source: Caselaw Access Project
Author: {"author": "\n      Per Curiam.\n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The American Humanist Association, Inc., Appellant, v. Board of Tax Appeals et al., Appellees.
    (No. 37667
    Decided May 22, 1963.)
    
      
      Messrs. Wright, Harlor, Morris, Arnold & Glander and Mr. Charles B. English, for appellant.
    
      Mr. Mark McElroy and Mr. William B. Saoibe, attorneys general, Mr. John J. Lokos and Mr. Daronne R. Tate, for appellees.
   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 2 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.