Case ID: ohio-st_168/html/0305-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Per Curiam.\n     Weygandt, C. J.,", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

City of Cleveland, Appellant, v. Carney, Aud., et al., Appellees.
    (No. 35586
    Decided December 3, 1958.)
    
      
      Mr. Ralph 8. Locher, director of law, Mr. Joseph H. Crowley and Mr. Richard 0. Horn, for appellant.
    
      Mr. John T. Corrigan, prosecuting attorney, Mr. George W. Leddon, and Mr. John L. Doioling, for appellees.
   Per Curiam.

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.

Weygandt, C. J., Zimmerman, Stewart, Taet, Matthias, Bell and Herbert, JJ., concur.

Weygandt, C. J.,

concurring. An important additional reason for affirming the decision of the Board of Tax Appeals is that the land was leased to and operated by a private corporation as an off-street parking lot for the lessee’s own purpose and profit during 1955 and January of 1956.