Case Name: The Welfare Federation of Cleveland, Appellant, v. Peck, Tax Commr., et al., Appellees
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1954-01-27
Citations: 160 Ohio St. 509
Docket Number: No. 33562
Parties: The Welfare Federation of Cleveland, Appellant, v. Peck, Tax Commr., et al., Appellees.
Judges: Middleton, Taft, Hart, Stewart and Lamneck, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 160
Pages: 509–511

Head Matter:
The Welfare Federation of Cleveland, Appellant, v. Peck, Tax Commr., et al., Appellees.
(No. 33562
Decided January 27, 1954.)
Messrs. Thompson, Mine & Flory, Mr. Jerome C. Fisher, Mr. Frank E. Bubna and Mr. William D. Ginn, for appellant.
Mr. C. William O’Neill, attorney general, and Mr. W. E. M err on, for appellees.

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 Trustees 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.